Amendments To Procedure For Suspending Registration Of Tax Invoices

On 26 August 2025, the press service of the Ministry of Finance announced that the Cabinet of Ministers of Ukraine had adopted the resolution “On Amendments to the Procedure for Suspending the Registration of Tax Invoices/Adjustment Calculations in the Unified Register of Tax Invoices” with the aim of improving the mechanism for suspending the registration of tax invoices and adjustment calculations in the Unified Register of Tax Invoices (URTI).

The press service outlined the following key changes:

  • for businesses operating in areas with a potential threat of hostilities: unconditional registration of tax invoices is introduced;
  • for small and medium-sized businesses: raising the thresholds for unconditional registration of tax invoices and adjustment calculations in the URTI and a positive taxpayer history will increase the possibilities for registering tax invoices;
  • for exporters: new criteria for unconditional registration of tax invoices and adjustment calculations in the URTI should have a positive impact on the development of entrepreneurship.

The amendments will come into force 30 days after the official publication of the resolution. However, the resolution has not yet been officially published.