Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.

Ukraine requires electronic invoicing for taxpayers with annual revenue above UAH 1 million, and mandates SAF‑T reporting for SMEs since 1 Jan 2023 and for large enterprises since 1 Jan 2022. The Cabinet adopted a two‑year experimental e‑TTN project on 30 May 2024, which will become mandatory after the trial period, eliminating paper consignment notes.

The OECD released a report on 10 January 2026 outlining Digital Continuous Transactional Reporting (DCTR) for VAT, aiming to standardise e‑invoicing and e‑reporting across jurisdictions. The guidance covers planning, digital invoicing foundations, compliance support, data security, interoperability, and long‑term sustainability. It seeks to reduce compliance costs and fraud while promoting cross‑border consistency.