Tax Invoice Serial Number in 2026: DPS Guidelines for Proper Completion and Numbering Rules

• The serial number in a tax invoice in 2026 must consist only of digits, without letters or other symbols, and is divided into two parts: the sequential number (before the slash) and a specific code (after the slash) depending on the transaction type.
• The sequential number reflects the order of tax invoices issued by the taxpayer during a certain period and cannot start with “0”.
• Taxpayers must not issue tax invoices with the same serial number on the same date.
• The numbering and record-keeping of tax invoices are managed by the taxpayer in any chosen form and order.
• The tax invoice form and completion procedure are approved by the Ministry of Finance Order No. 1307, with additional forms and information available on the official website.

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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