Ukrainian VAT returns

Once registered for value added tax (VAT) in Ukraine, businesses must declare all taxable transactions and remit any VAT due to the State Tax Service of Ukraine (Derzhavna podatkova sluzhba Ukrainy – STS).

Ukrainian VAT returns are generally filed on a monthly basis.

• Monthly filing is the standard requirement for most VAT-registered businesses.
• There is no standard quarterly or annual VAT return regime under Ukrainian VAT law.

The State Tax Service assigns filing obligations at the time of VAT registration and monitors compliance through its electronic reporting systems.

VAT returns must generally be submitted by the 20th day of the month following the reporting period.

Payments of any VAT due must generally be made by the 30th day of the month following the reporting period.

Ukraine uses standardised VAT return forms submitted electronically through the State Tax Service’s online portal.

VAT-registered businesses in Ukraine must maintain comprehensive VAT records, including:

• Sales and purchase invoices (including electronic tax invoices)
• Import and export documentation
• Accounting records and journals supporting VAT calculations
• Supporting documentation for VAT deductions and adjustments
• Tax invoices registered in the Unified Register of Tax Invoices (URTI)

Records must generally be retained for at least three years from the filing deadline for the relevant tax return and must be made available for inspection by the State Tax Service upon request.

VAT payments are due by the statutory payment deadline (generally the 30th day of the month following the reporting period).

Late payments may result in interest charges, administrative penalties, and additional sanctions under Ukrainian VAT law.

Input VAT may generally be reclaimed on goods and services used for taxable business activities, including:

• Goods purchased for resale
• Capital assets and business equipment
• Professional services, utilities, and overhead costs
• Import VAT on goods used in taxable supplies

Input VAT is deductible only where supported by a registered electronic tax invoice or other prescribed VAT documentation.

Input VAT is not deductible on private or non-business expenses. Specific restrictions may apply to certain expenses and transactions.

All Ukrainian VAT returns must be submitted electronically through the State Tax Service’s online system using the taxpayer’s qualified electronic signature.

VAT payments are typically made via bank transfer to the State Treasury account designated by the tax authorities.

Financial penalties may apply for VAT noncompliance, including:

• Late filing penalties for overdue VAT returns
• Interest on late VAT payments
• Penalties for incorrect, incomplete, or misleading VAT returns
• Penalties for failing to register electronic tax invoices within the statutory deadlines
• Additional sanctions in cases of repeated noncompliance or tax evasion

The State Tax Service publishes guidance on applicable penalty rates and enforcement procedures, which may change over time.

If input VAT exceeds output VAT for a given reporting period, the resulting VAT credit may be:

• Carried forward to offset future VAT liabilities, or
• Refunded by the State Tax Service of Ukraine, subject to statutory conditions and review.

VAT refunds are processed after the tax authority reviews the VAT return and supporting documentation. Processing times may vary depending on the taxpayer’s compliance profile, the size of the refund claim, and any audit procedures undertaken by the tax authorities.