E-invoicing compliance and regulatory updates - Ukraine

Electronic Invoicing in Ukraine 

Is e-invoicing mandatory in Ukraine?

E-invoicing is mandatory in Ukraine.

Who is affected?

E-invoicing applies to all VAT-registered entities.

Compliance requirements

Taxpayers must issue e-invoices in XML format and deliver them to the government portal URTI. Buyers download invoices from the URTI platform.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines

• No upcoming deadlines.

Standards & Platforms  

Platform

Ukraine uses the URTI system as national platform.

What formats are required in Ukraine?

Electronic invoices must be issued in XML format, according to the URTI platform requirements.

Archiving in Ukraine  

What are the archiving requirements in Ukraine?

The storage period of invoices in Ukraine is up to seven years.

Legal invoice

• For suppliers: A legal invoice is an XML-format invoice validated and transmitted by the URTI platform.
• For buyers: A legal invoice is the validated XML-format invoice received through the URTI platform.

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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

• Ensure compliance: Be prepared to issue and receive e-invoices through the URTI platform.

Ukrainian e-invoicing and archiving requirements at a glance:

Supplier requirement: Ukrainian suppliers must issue XML e-invoices, validate and transmit them through the URTI platform.

Buyer requirement: Ukrainian buyers must receive validated e-invoices from the URTI platform.

Archiving requirement: Both suppliers and buyers must archive invoices – in the format received – for several years (five recommended). E-invoices must be stored electronically for up to seven years.