A VAT invoice must be issued for all supplies of goods or services to any person (VAT payers and non-VAT payers) on the date the VAT obligations arise, which is the earlier of:
- Ìý
•ÌýÌýÌýÌý the date when the goods are delivered or the services are performed; or
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•ÌýÌýÌýÌý the date on which a payment for the supply is received.
The form of VAT invoice is approved by the Ministry of Finance of Ukraine. The characteristics of VAT invoices are set out in Appendix 53A.
A special electronic administration system, which includes VAT accounts for all VAT payers in the State Treasury, is
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Web page updated on 17 Mar 2025 16:17