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Ukraine e-Invoicing

Updated 1 September 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Ukraine has required real-time URTI submission since 2015 across B2B, B2G and B2C for businesses with annual revenue above UAH 1M. Data is submitted electronically to the URTI system, and penalties apply for non-compliance.

Ukraine e-Invoicing Overview

B2B
mandatory
since 1 January 2015
Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015. Penalties apply for non-compliance.
B2G
mandatory
since 1 January 2015
Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015. Penalties apply for non-compliance.
B2C
mandatory
since 1 January 2015
Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

URTI Mandate Introduced
1 January 2015
B2B/B2C/B2G
Mandatory submission of sales and services invoice data to Unified Register of Tax Invoices (URTI) for businesses with annual revenue exceeding UAH 1 million.
e-TTN Experimental Project Begins
30 May 2024
Road Transport
Cabinet of Ministers resolution initiates 2-year experimental project for Electronic Consignment Notes (e-TTN) in road transport. Businesses may maintain one paper copy during transition.
e-TTN Full Implementation Expected
1 May 2026
Road Transport
Expected full implementation of e-TTN system eliminating paper consignment notes. Integration with state resources and improved legislation for road transport.

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Compliance Regime

CTC Model
Real-time reporting
Real-time reporting model: Businesses submit sales and services invoice data to URTI in real-time. Experimental e-TTN system for road transport allows one paper copy during transition phase (2024-2026).
Network
Real-time reporting
Standards
URTI (Unified Register of Tax Invoices), e-TTN (Electronic Consignment Note - experimental)

Record-keeping & Reporting

SAF-T
N/A
SAF-T legislation withdrawn/paused; 2025 launch missed.

Technical Formats

Electronic data submission to URTI

Penalties

URTI Non-Compliance
Penalties apply for failure to submit invoice data to URTI for qualifying businesses (>UAH 1M revenue).

Exemptions

Revenue Threshold
Businesses with annual revenue below UAH 1 million exempt from mandatory URTI submission.

Official Sources

  • tax.gov.uaOfficial site
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Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • CroatiaMandatory

Frequently asked questions about e-Invoicing in Ukraine

Yes, e-Invoicing is mandatory in Ukraine for B2B (since 2015-01-01) and B2G (since 2015-01-01) transactions.

B2B e-Invoicing in Ukraine is mandatory since 2015-01-01. Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015. Penalties apply for non-compliance.

B2G e-Invoicing in Ukraine is mandatory since 2015-01-01. Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015. Penalties apply for non-compliance.

Ukraine supports the following e-Invoice formats: Electronic data submission to URTI.

Ukraine uses the following e-Invoicing standards: URTI (Unified Register of Tax Invoices), e-TTN (Electronic Consignment Note - experimental).

Real-time reporting model: Businesses submit sales and services invoice data to URTI in real-time. Experimental e-TTN system for road transport allows one paper copy during transition phase (2024-2026).

Ukraine has penalties for e-Invoicing non-compliance. URTI Non-Compliance: Penalties apply for failure to submit invoice data to URTI for qualifying businesses (>UAH 1M revenue).

B2C e-Invoicing in Ukraine is mandatory since 2015-01-01. Mandatory URTI submission for businesses with annual revenue >UAH 1M since 2015.

Exemptions from Ukraine e-Invoicing may apply to: Revenue Threshold. Check specific criteria as exemptions vary by transaction type and business size.