Ukraine Electronic Invoicing & Digital Tax Reporting
Asked about Ukrainian electronic invoicing and digital tax reporting for self-employed people and small businesses.
Key facts — Ukraine, 2026
| Field | Value |
|---|---|
| Country | Ukraine |
| Scope | Electronic invoicing & digital tax reporting for self-employed (ФОП) and small businesses |
| Currency | UAH (₴) |
| Core systems | ЄРПН (Unified Register of Tax Invoices) · СЕА ПДВ (electronic VAT administration) · ПРРО (software fiscal receipts) |
| Tax authority | Державна податкова служба України (ДПС / State Tax Service) |
| Portal | Електронний кабінет платника — cabinet.tax.gov.ua |
| Authentication | КЕП (qualified e-signature), Дія.Підпис, cloud КЕП, BankID/MobileID via id.gov.ua |
| Primary legislation | Tax Code of Ukraine (Податковий кодекс), Art. 187, 201; CMU Resolution No. 1165 (СМКОР); Law on RRO/ПРРО No. 265/95-ВР |
| VAT registration threshold | ₴1,000,000 taxable supplies over the last 12 months (mandatory); voluntary below |
| Standard VAT rate | 20% (also 14% / 7% / 0% in specific cases) |
| ЄРПН registration deadline (martial-law rules, in force 2026) | Invoices dated 1st–15th → by 5th of next month; 16th–end → by 18th of next month |
| ЄРПН deadline (peacetime Tax Code baseline) | 1st–15th → by last day of same month; 16th–end → by 15th of next month (suspended under martial law) |
| SAF-T UA | On-demand only (no general mandatory periodic filing as of May 2026 — verify) |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Ukrainian accountant/auditor |
| Skill version | 1.0 |
Get this tax guide
Create a free account to copy or download verified tax rules for your country.
Depends on
Verification status
Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about Ukrainian electronic invoicing and digital tax reporting for self-employed people and small businesses. Trigger on phrases like "Ukraine tax invoice", "податкова накладна", "ЄРПН", "VAT invoice registration Ukraine", "register tax invoice Ukraine", "СЕА ПДВ", "VAT account Ukraine", "ПРРО receipt", "fiscal receipt Ukraine FOP", "blocked tax invoice", "зупинення реєстрації ПН", "СМКОР", "КЕП Ukraine", "Електронний кабінет", "SAF-T Ukraine", or any question about how a Ukrainian VAT payer or ФОП issues invoices and reports electronically. Covers the VAT tax invoice and its mandatory ЄРПН registration, the SMKOR registration-blocking system, the СЕА ПДВ electronic VAT administration system and the VAT account, ПРРО software fiscal receipts for retail, qualified electronic signatures (КЕП), the Електронний кабінет, and the status of SAF-T UA. ALWAYS read this skill before any Ukrainian e-invoicing or digital tax-reporting work.
More Ukraine tax skills
Other Ukraine computations in the OpenAccountants library.