Ukraine e-invoicing

With no establishment and no Ukrainian VAT registration, the ERPN and SAF-T do not reach you – imports are documented on the buyer's side. Revisit if you set up locally or start selling digital services into Ukraine (a declaration-based regime, without ERPN duties).

Ukraine's VAT registration for non-resident digital-service providers runs on simplified declarations without ERPN tax-invoice registration. A local establishment or full VAT registration is a different position – ERPN duties attach there, and SAF-T follows the taxpayer categories. Confirm which regime you are in before relying on an exemption.

ERPN registration of VAT tax invoices already applies to you like any VAT payer. Extending SAF-T UA to all taxpayers is a 2027 goal in the National Revenue Strategy, but the bill that carried it (No. 6255) was withdrawn in July 2025, so there is no legal date. Mapping your accounting data to the SAF-T UA 2.0 structure early is still worth it: the two-business-day response window leaves no room to build the file after a request arrives.

Your VAT tax invoices register electronically in the ERPN with qualified signatures – a registration failure blocks your customer's VAT credit. As a large taxpayer (income above UAH 500 million) you are already exposed to SAF-T UA: the STS can request the file during a documentary audit, due within two business days, so it has to be generatable on demand, not assembled when asked. SAF-T UA 2.0 is the current structure.