- Deadlines for registering tax invoices are defined in the Tax Code of Ukraine.
- Penalties for late registration depend on the number of days overdue.
- Penalties range from 2 percent to 25 percent of the VAT amount, depending on the delay.
- A separate penalty applies for zero-rated transactions, capped at 1020 UAH.
- Different penalties apply for standard and zero-rated VAT transactions.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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