Mandate live· ERPN universal (VAT)

E-invoicing in Ukraine

VAT invoices must be registered in the Unified Register (ERPN) to grant input VAT credit — a long-standing CTC regime; SAF-T applies to large taxpayers.

MODEL · Clearance-style registration (ERPN)FORMAT · National XMLAUTHORITY · STS

01At a glance

Mandate status

Mandate live

Key date

ERPN universal (VAT)

Model

Clearance-style registration (ERPN)

Format

National XML

Authority

STS

Region

Europe

02Briefing

VAT invoices must be registered in the Unified Register (ERPN) to grant input VAT credit — a long-standing CTC regime; SAF-T applies to large taxpayers.

The full Ukraine dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.

Last verified: 2026-07 · report a change: hello@e-invoicing.org

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