Ukraine Plans Mandatory VAT for FOPs From 2028, with New VAT Administration Rules

• Mandatory VAT for Ukrainian FOPs on the simplified tax system is expected to start with preparation on January 1, 2028, and full enforcement with penalties on January 1, 2029, though no draft law is official yet.
• VAT-paying FOPs will move from monthly to quarterly reporting, while invoice registration deadlines stay the same.
• The taxpayer cabinet will auto-fill VAT declarations and invoices from RRO receipt data, requiring detailed product info, codes, VAT rates, and buyer tax IDs.
• The audit threshold for VAT refunds rises from 100,000 UAH to 1,000,000 UAH.
• Consolidated tax invoices for non-VAT payers may be issued monthly without proving continuous supply.

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.

---

---