Changes to the Registration of Tax Invoices Effective from September 27

As of September 27, 2025, amendments to the Procedure for Suspension of Registration of Tax Invoices and Adjustment Calculations in the Unified Register of Tax Invoices (URTI) came into force. The goal of these amendments is to reduce the number of businesses facing invoice blocking. The State Tax Service of Ukraine also emphasized that these changes aim to make the rules more transparent and help compliant businesses avoid constant risks of registration suspension.

The main changes effective from September 27, 2025, are as follows:

• Increased limits for unconditional registration of tax invoices:

­-maximum supply volume — up to UAH 1 million, and per counterparty — up to UAH 100,000;

­-the number of taxpayers whose director holds a similar position increased from three to five.

• Higher thresholds for small transactions:
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-from UAH 5,000 to UAH 10,000 per invoice;

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-total monthly volume — from UAH 500,000 to UAH 3 million.

• Simplified unconditional registration criteria for export transactions of enterprises operating in territories under potential threat of hostilities but where no active combat is currently taking place.
• Improved automatic registration mechanism — for automatic registration of tax invoices/adjustment calculations in cases where:
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-the taxpayer has been removed from the list of risky taxpayers, positive tax history indicators will now be considered;

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-if a taxpayer’s data table has been taken into account, registration will also occur automatically based on that data table.

• Enhanced mechanism for the automatic acceptance of taxpayer data tables.
• Updated positive tax history indicators, including:
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-increased transaction limits — from UAH 1 million to UAH 3 million, and per counterparty — from UAH 100,000 to UAH 500,000;

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-the number of taxpayers under one director — increased from three to five.

• Amended risk criteria for transactions involving submission of adjustment calculations for tax obligations when goods are returned by a non-VAT payer — the deadline extended from 30 to 90 days.

Additionally, the State Tax Service reported that new safeguards have been introduced to prevent manipulation of financial statements regarding the residual value of fixed assets.