Rules for registering tax invoices are changing from September, 27

Press service of the State Tax Service of Ukraine, published 25 September 2025 at 09:18 Chapter: News

Changes to Procedure for registration suspension of tax invoices and adjustment calculations in the Unified State Register of Tax Invoices, approved by the Government Resolution № 1048 as of 26.08.2025, come into force on September 27, 2025.

Goal of the innovations is to reduce number of business entities that face invoice blocking, make the rules more transparent and help business, that operate honestly, avoid constant blocking risks.

The main changes:

- Increased limits for unconditional registration of tax invoices:

maximum volume supply is up to 1 million UAH, and per counterparty – up to 100 thousand UAH;

number of the taxpayers where the manager holds a similar position, from three to five.

- Thresholds for transactions with small amounts are increasing:

from 5 to 10 thousand UAH per invoice;

total volume per month – from 500 thousand UAH to 3 million UAH.

- Simplified peculiarities of unconditional registration of tax invoices for export for enterprises operating in territories with a threat of hostilities, but where there are currently no active hostilities.

- Improved automatic registration – when automatic registration of tax invoices/adjustment calculations are made in the case of:

when indicators of a positive tax history will be taken into account for excluding taxpayers from the list of risky;

in case of taking into account the payer’s data table, such registration will be carried out, including as a result of automatic acceptation of the payer’s data table.

- Mechanism for automatic acceptation of the taxpayer data tables has been improved.

- Some indicators of positive tax history have been changed, in particular:

limits of the volume of transactions have been increased - from 1 million to 3 million UAH, per counterparty – from 100 thousand to 500 thousand UAH;

number of taxpayers where the manager holds a similar position increased from three to five.

- Risk criteria for transactions regarding submission of tax liability adjustment calculations upon the product return from the VAT non-payer has been changed from 30 to 90 days.

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

For reference.

Resolution of the Cabinet of Ministers of Ukraine № 1048 as of 26.08.2025 made changes to Procedure for registration suspension of tax invoice/adjustment calculation in the Unified Register of Tax Invoices, approved by Resolution of the Cabinet of Ministers of Ukraine № 1165 as of 11.12.2019, (published in the "Uryadovyy kuryer" on 28.08.2025).

It should be reminded that in early March 2025, the State Tax Service’s team suggested vision of how to make the monitoring system of compliance of tax invoices/adjustment calculations with the risk assessment criteria more perfect. In parallel with the preparation of changes to Resolution № 1165, consulting centers were created in each region to provide business with prompt and high-quality consultation regarding the specified, submission of data tables, exclusion of business entities from the list of risky ones, and unblock of tax invoices.