- From October 1, 2025, 10 kopeck coins are being withdrawn, affecting cash transactions and requiring rounding of total check amounts.
- Rounding rules apply only for cash payments when 10 kopeck coins are unavailable; no rounding for non-cash payments.
- The VAT base is determined by the contractual value before rounding; amounts gained or lost from rounding are not included in the VAT base.
- The tax invoice must be issued for the amount before rounding; rounding differences are shown separately in the fiscal receipt and do not affect VAT accounting.
- Discrepancies between the total in the tax invoice and the Z-report due to rounding are normal and not a cause for concern; this approach is confirmed by tax authorities.
Source: news.dtkt.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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