As martial law is eased, obligation to register sales invoice in central register reinstated
Ukraine has reintroduced the obligation to register invoices in the Unified Register of Tax Invoices (URTI). This had been suspended at the outbreak of the Russian invasion earlier this year.
Taxpayers now have six months to submit any invoices issued during the suspension period.
Unified Register of Tax Invoices URTI
URTI was introduced by the State Treasury in 2015 in electronic-format only. This includes domestic, export and import of goods and services. Invoices details should include:
- Supplier and customer details
- VAT numbers of supplier and customer
- Details of supply
- Date
- Unique invoice number
- VAT due
Failure to declare the invoice would expose the supplier the penalties, and the customer may lose their right to deduct VAT.
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