Ukraine
Voluntary, no mandate yet
Mandate Overview
The mandate
Ukraine operates a tax-invoice (podatkova nakladna) registration regime through the Unified Register of Tax Invoices (URTI) run by the State Tax Service, mandatory for all VAT-registered taxpayers since 2015. URTI is functionally a clearance system for VAT credit purposes — invoices must be registered before the buyer can claim input VAT — but it is not a structured B2B e-invoicing mandate in the EN 16931 sense. Broader B2B e-invoicing reform was paused after the 2022 full-scale invasion and remains on hold pending post-war recovery planning.
Timeline
Key milestones
Unified Register of Tax Invoices (URTI) becomes mandatory for VAT credit
URTI registration deadline tightened to 15 calendar days
Full-scale invasion suspends broader e-invoicing reform planning
Post-war recovery roadmap signals EU ViDA-aligned B2B mandate
Flowie Coverage
How Flowie supports Ukraine
Flowie tracks Ukrainian regulatory developments and supports UBL 2.1 generation for cross-border exchange with Ukrainian counterparties. Direct submission to the State Tax Service URTI system is not currently in scope — Flowie operates as watch-only for Ukraine pending post-war reform.
FAQ
Common questions
Is e-invoicing mandatory in Ukraine?
Does Flowie support Ukrainian e-invoicing?
Ready for Ukraine?
Flowie keeps you compliant, automatically.