“From months to days”: the government changes the rules for registering tax invoices – how it will affect business
25 September 2025 14:30
On September 27, 2025, amendments to the procedure for suspending the registration of tax invoices and adjustment calculations, approved by Cabinet of Ministers Resolution No. 1048 of August 26, 2025, will come into force. This was reported by the State Tax Service, according to "Komersant Ukrainian".
These innovations are aimed at reducing the number of blockages, making the process more transparent and reducing tax risks for bona fide businesses.
What is changing
- Raising the limits for “unconditional” registration
- The threshold volume of supply (for the invoice to be registered without blocking) is raised to UAH 1 million.
- The limit per counterparty is increased to UAH 100 thousand.
- Changing thresholds for small transactions
- The minimum amount per invoice increases from UAH 5,000 to UAH 10,000.
- The monthly limit for such transactions increases from UAH 500,000 to UAH 3,000,000.
- Return of goods without risky qualification
Goods returned from a VAT non-payer can be returned within 90 days without the transaction being automatically labeled as risky (previously – 30 days). - Assessment of positive tax history and automatic algorithms
The Tax Service will now take into account not only current indicators, but also their dynamics for the year.
Automatic registration will become more accessible for taxpayers with a stable history.
What it means for business
- Fewer “hang-ups” of invoices. With the new limits, bona fide taxpayers will experience fewer blockages and delays.
- Faster registration. Where the process used to take months, it can now be completed in weeks or even days.
- More room for microtransactions. Small transactions will become less risky to register without tax authorities’ interference.
- A more stable status for “stable” taxpayers. Those who have been working for a long time without debts and violations will be given priority for automatic registration.
Potential challenges and risks
- Even the updated limits may not be enough for some businesses.
- Businesses that are used to “manual” approval or special arrangements will need to adapt more quickly.
- Changes in risk assessment algorithms create uncertainty about which overheads will be considered “safe” under the new rules.
