New rules for tax invoice registration introduced in Ukraine: key changes

In Ukraine, the rules for registering tax invoices are changing from September 27, the State Tax Service warned, clarifying the changes, UNN writes.

From September 27, 2025, changes to the Procedure for suspending the registration of tax invoices and adjustment calculations in the ERNN come into force.

The purpose of the innovations, as noted, is to reduce the number of business entities that face blocking of invoices, to make the rules more transparent, and to help businesses that work honestly avoid constant blocking risks.

Key changes:

1. Increased limits for unconditional registration of tax invoices:

• the maximum supply volume is up to UAH 1 million, and for one counterparty - up to UAH 100 thousand;
• the number of taxpayers for whom the head holds a similar position, from three to five.

1. Thresholds for transactions with small amounts are increasing:

• from UAH 5,000 to UAH 10,000 per invoice;
• total monthly volume - from UAH 500,000 to UAH 3 million.

1. Simplified signs of unconditional registration of tax invoices for export operations for enterprises operating in areas with a threat of hostilities, but where there are currently no active hostilities.
2. Automatic registration has been improved - with automatic registration of tax invoices / adjustment calculations in case of:

• exclusion from the list of risky for the taxpayer will take into account indicators of positive tax history;
• in case of taking into account the taxpayer's data table, such registration will be carried out, including as a result of automatic accounting of the taxpayer's data table.

1. The mechanism for automatic accounting of taxpayer data tables has been improved.
2. Some indicators of positive tax history have been changed, in particular:

• the limits of the volume of operations have been increased - from UAH 1 million to UAH 3 million, for one counterparty - from UAH 100 thousand to UAH 500 thousand;
• the number of taxpayers for whom the head holds a similar position, from three to five.

1. The criterion for the riskiness of operations regarding the submission of adjustment calculations of tax liabilities when returning goods from a non-VAT payer has been changed from 30 to 90 days.

Additional safeguards have also been introduced against manipulation of financial statements regarding the residual value of fixed assets.

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