Key compliance facts
Standard
XML (UBL or PEPPOL BIS Billing 3.0); SAF-T UA 2.0
Authority
DPS — State Tax Service (Державна податкова служба)
Mandatory For
All VAT-registered businesses (URTI tax invoice registration); large taxpayers for on-demand SAF-T UA
Effective Date
2011 (B2G mandate) · Jan 1, 2026 (E-Audit launch) · Mandatory SAF-T timeline withdrawn 17 Jul 2025
About Ukraine E-Invoicing
Ukraine operates a long-established mandatory tax-invoice clearance system through the Unified Register of Tax Invoices (URTI), administered by the State Tax Service (DPS). VAT-registered taxpayers must register tax invoices in URTI for the buyer to claim input VAT credit. B2G e-invoicing has been mandatory since 2011. For broader e-invoicing, XML formats such as UBL or PEPPOL BIS Billing 3.0 are accepted. The SAF-T UA framework, established by Draft Law 6255 (2 November 2021), was originally planned for mandatory filing by large taxpayers from January 2025 and all VAT-registered taxpayers by January 2027. However, on 17 July 2025 the Ministry of Finance formally withdrew the mandatory filing timeline due to martial-law context. SAF-T UA remains an on-demand obligation: large taxpayers must provide SAF-T XML files within two business days of a tax-audit request. On 1 January 2026 the DPS launched the E-Audit system using SAF-T UA 2.0 as the data backbone for risk-based tax control and analytics. The SAF-T UA 2.0 schema (published November 2024) simplifies XML structure to reduce technical burden on smaller businesses.
Implementation Phases
- ✓
B2G mandate
2011E-invoicing for public administrations made mandatory.
- ✓
SAF-T UA framework
Nov 2, 2021Draft Law 6255 establishes SAF-T UA legal foundation.
- ✓
SAF-T UA 2.0 schema
Nov 2024Revised schema published; reduced technical burden.
- ✓
Mandatory timeline withdrawn
Jul 17, 2025Ministry of Finance withdraws mandatory SAF-T filing timeline; on-demand obligation remains.
- ◉
E-Audit launch
Jan 1, 2026DPS launches risk-based E-Audit using SAF-T UA 2.0 as data backbone.
Key Compliance Facts
- Operating authority: DPS — State Tax Service of Ukraine
- URTI: Unified Register of Tax Invoices (mandatory for VAT credit)
- SAF-T UA 2.0: on-demand audit response within 2 business days
- E-Audit system live 1 Jan 2026 for risk-based audit
- EU candidate; targeted accession date as early as 1 Jan 2027 under discussion
- Formats: XML (UBL, PEPPOL BIS Billing 3.0)
- VAT threshold: UAH 1,000,000 in any 12-month period
Frequently Asked Questions
Is e-invoicing mandatory in Ukraine?
All VAT-registered businesses (URTI tax invoice registration); large taxpayers for on-demand SAF-T UA. Status: Live & Mandatory.
Which authority regulates e-invoicing in Ukraine?
DPS — State Tax Service (Державна податкова служба)
What e-invoicing standard does Ukraine use?
XML (UBL or PEPPOL BIS Billing 3.0); SAF-T UA 2.0
What is the e-invoicing model in Ukraine?
Clearance via Unified Register of Tax Invoices (URTI) + on-demand SAF-T UA
When did Ukraine e-invoicing take effect?
2011 (B2G mandate) · Jan 1, 2026 (E-Audit launch) · Mandatory SAF-T timeline withdrawn 17 Jul 2025