Get your wallets ready: what fines await VAT payers in 2025.

Fines for late registration of tax invoices

In 2025, Ukrainians who are value-added tax payers may be fined for the late registration of tax invoices. Responsibility for violating the deadlines is provided for in the Tax Code of Ukraine.

According to the State Tax Service, a tax invoice is created on the date of the tax obligation arising – that is, at the moment when the taxpayer first provides goods, services, or receives payment for them.

The registration of a tax invoice must take place within clearly defined deadlines. If the document is drawn up from the 1st to the 15th of the calendar month, it should be registered by the 5th of that same month inclusive. If the invoice is created from the 16th to the last day of the month, it is registered by the 18th of the following month.

In the case of consolidated tax invoices, the submission deadline is 20 calendar days after the end of the month in which they were issued. A separate order applies to adjustment calculations: they must be registered within 18 days from the moment the buyer receives the document if it involves reducing the compensation amount to the supplier.

For exceeding the deadlines for registration of a tax invoice, a fine of 2% of the supply amount excluding VAT is provided. At the same Time, the amount of the fine may not exceed 1020 hryvnias. Thus, compliance with tax deadlines remains mandatory for all VAT payers in 2025.

Ukraine sharply reduced the number of individual entrepreneurs

We also remind that the number of individual entrepreneurs in Ukraine has sharply decreased.

The Tax Code of Ukraine establishes important deadlines for the registration of tax invoices that taxpayers must adhere to. Submitting documents on time is an important condition for avoiding fines and negative consequences according to the legislation.