Ukraine requires VAT payers to register their tax invoices electronically. Under article 201.10 of the Tax Code, a seller that is a VAT payer must draw up a tax invoice for each supply, register it in the Unified Register of Tax Invoices (ERPN) within the set deadlines, and give it to the buyer on request.
This page summarises State Tax Service of Ukraine news and Electronic Cabinet help, checked on 5 November 2026. It is not tax advice; your accountant can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Draw up tax invoices and register them in the ERPN | VAT payers supplying goods or services | the sources give no start date | electronic submission to the State Tax Service | in force (Tax Code, article 201.10) | State Tax Service |
| Register tax invoices drawn up from the 1st to the 15th | Same | by the 5th of the following month, during martial law and for six months after it ends | ERPN | in force (Tax Code, section XX) | State Tax Service |
| Register tax invoices drawn up from the 16th to the end of the month | Same | by the 18th of the following month, same period | ERPN | in force | State Tax Service |
The date and time of submission is the one recorded in the receipt. Registration can be suspended on grounds set by the Cabinet of Ministers; the taxpayer can then submit documents and written explanations within 365 calendar days. The VAT electronic administration system tracks how much tax each payer may register (State Tax Service, in Ukrainian).
Where are registered tax invoices kept?
In the Unified Register of Tax Invoices, which you can view in the State Tax Service's Electronic Cabinet. One tab shows the tax invoices and adjustment calculations you issued, the other those your counterparties registered for you. Results can be exported to Excel or downloaded as XML in a ZIP file (Electronic Cabinet help, in Ukrainian).
What can Klarbon do with Ukrainian invoices?
Klarbon does not read Ukrainian tax invoice XML today and does not connect to the State Tax Service. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Ukraine?
For VAT, yes. Under article 201.10 of the Tax Code, a VAT payer that supplies goods or services must draw up a tax invoice, register it in the Unified Register of Tax Invoices (ERPN) within the set deadlines, and give it to the buyer on request. Tax invoices are submitted to the tax authority electronically.
What are the deadlines for registering tax invoices during martial law?
For tax invoices drawn up from the 1st to the 15th of a month, by the 5th of the following month. For those drawn up from the 16th to the end of the month, by the 18th of the following month. These deadlines apply during martial law and for six months after it ends.
Can registration of a tax invoice be suspended?
Yes. Under article 201.16 of the Tax Code, registration can be suspended on grounds set by the Cabinet of Ministers. The taxpayer can then submit documents and written explanations, within 365 calendar days, for a regional commission to decide.
Where can I see the tax invoices registered for my business?
In the State Tax Service's Electronic Cabinet, under the Unified Register of Tax Invoices, which shows the tax invoices you issued and those your counterparties registered for you. You can export them to Excel or as XML in a ZIP file.
Sources
- State Tax Service of Ukraine (Zakarpattia), registration of tax invoices in the Unified Register (18 June 2024, in Ukrainian) zak.tax.gov.ua
- State Tax Service of Ukraine (Lviv), deadlines for registering tax invoices during martial law (2 March 2026, in Ukrainian) lv.tax.gov.ua
- State Tax Service of Ukraine, Electronic Cabinet help: Unified Register of Tax Invoices (in Ukrainian) cabinet.tax.gov.ua