{"id":4491,"date":"2026-10-31T13:35:16","date_gmt":"2026-10-31T11:35:16","guid":{"rendered":"https:\/\/audit-mk.com.ua\/yerpn-operatsiinyi-den-postanova-1335\/"},"modified":"2026-10-31T13:35:17","modified_gmt":"2026-10-31T11:35:17","slug":"yerpn-operatsiinyi-den-postanova-1335","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/yerpn-operatsiinyi-den-postanova-1335\/","title":{"rendered":"VAT invoice register in Ukraine: operating day, weekends and receipts (Resolution 1335)"},"content":{"rendered":"<p><\/p>\n<p>From 30 October 2026, the Procedure for maintaining the Unified Register of VAT Invoices expressly defines the register&#8217;s operating day: working days from 8:00 to 20:00. If the deadline for registering a VAT invoice falls on a weekend or public holiday, that day is also an operating day and the deadline is not extended. The receipt confirming acceptance, rejection or suspension of registration is sent by the State Tax Service (STS) within the operating day.<\/p>\n<p>These rules were set by Cabinet of Ministers Resolution No. 1335 of 28 October 2026. It came right after the outage of the taxpayer&#8217;s Electronic Cabinet on 24-28 October, when accountants could not register invoices, and shortly before two deadlines: 5 November and 18 November 2026. Here is what changed and how to build it into your routine.<\/p>\n<h2>What changed<\/h2>\n<p>Cabinet of Ministers Resolution No. 1335 of 28 October 2026 &#8220;On amendments to the procedures approved by resolutions of the Cabinet of Ministers of Ukraine&#8221; amended two documents: the Procedure for maintaining the Unified Register of VAT Invoices (Resolution No. 1246 of 29 December 2010) and the Procedure for maintaining the Unified Register of Excise Invoices (Resolution No. 114 of 24 February 2016). The resolution is in force from 30 October 2026 and was signed by the Prime Minister. Government acts are published on the <a href=\"https:\/\/www.kmu.gov.ua\/npas\" rel=\"nofollow\">Cabinet of Ministers website<\/a>; a detailed review is available in the <a href=\"https:\/\/news.dtkt.ua\/taxation\/common\/116013-z-30-zovtnia-2026-roku-zminilisia-poriadki-vedennia-jerpn-ta-jeran-analiz-postanovi-kmu-1335\" rel=\"nofollow\">Debet-Kredyt analysis<\/a> (in Ukrainian).<\/p>\n<p>For the VAT invoice register, the key points are these.<\/p>\n<ul>\n<li><strong>Roles in the register.<\/strong> The Procedure now defines the administrator, holder, users and owner of the register. Administrator and holder: the STS. Owner: the State, represented by the STS.<\/li>\n<li><strong>Operating day.<\/strong> Working days from 8:00 to 20:00. If the deadline for registering a VAT invoice or adjustment calculation falls on a weekend or public holiday, that day is also an operating day: registration is possible, and the deadline does not move to the next working day.<\/li>\n<li><strong>Receipt.<\/strong> An electronic receipt bearing the qualified electronic seal of the STS is sent within the operating day and confirms one of three outcomes: registration accepted, rejected or suspended.<\/li>\n<li><strong>Access to register data.<\/strong> Through the Electronic Cabinet and through electronic interaction via the Trembita system.<\/li>\n<\/ul>\n<p>The Unified Register of Excise Invoices follows different rules: it operates around the clock, except for scheduled and unscheduled maintenance. The STS announces maintenance on its website 7 calendar days in advance, or by a separate notice in urgent cases. Excise invoices and their adjustment calculations are submitted electronically under the procedure for electronic document exchange with the tax authorities.<\/p>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Topic<\/th>\n<th scope=\"col\">Before: the accountant&#8217;s question<\/th>\n<th scope=\"col\">After: the Procedure&#8217;s answer from 30 October 2026<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Operating day<\/td>\n<td>Until what time does the register accept invoices?<\/td>\n<td>Working days from 8:00 to 20:00<\/td>\n<\/tr>\n<tr>\n<td>Weekends and holidays<\/td>\n<td>The deadline falls on a Saturday: register on Saturday or on Monday?<\/td>\n<td>That day is also an operating day, the deadline is not extended<\/td>\n<\/tr>\n<tr>\n<td>Receipt<\/td>\n<td>When to expect confirmation and what does it mean?<\/td>\n<td>Within the operating day, with the qualified electronic seal of the STS: accepted, rejected or suspended<\/td>\n<\/tr>\n<tr>\n<td>Excise register maintenance<\/td>\n<td>How do we learn that the excise register will be taken down?<\/td>\n<td>Notice on the STS website 7 calendar days in advance, a separate notice in urgent cases<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Who is affected<\/h2>\n<p>All VAT payers that register VAT invoices and adjustment calculations. Companies that habitually register invoices on the last day of the deadline or in the evening, and outsourced accounting teams that serve several clients and file documents in batches, should pay particular attention. Excise tax payers are affected by the second part of the resolution, on the excise register.<\/p>\n<p>The nearest deadlines: VAT invoices for 1-15 October 2026 are registered by 5 November (Thursday), for 16-31 October by 18 November (Wednesday). The penalty for late registration under Article 120\u00b9 of the Tax Code remains in place.<\/p>\n<h2>What to do and by when<\/h2>\n<ol>\n<li><strong>By 5 November<\/strong> register invoices for the first half of October, <strong>by 18 November<\/strong> for the second half. Do not leave it for the evening of the last day: after 20:00 the operating day is closed and the receipt may arrive the next day.<\/li>\n<li>Appoint someone responsible for checking receipts. A submitted invoice is not yet a registered invoice: an acceptance receipt is required.<\/li>\n<li>Keep receipts together with the invoices. The receipt with the STS seal is what proves the date and result of registration if a dispute arises.<\/li>\n<li>If the deadline falls on a Saturday, Sunday or public holiday, register on that day rather than waiting for Monday.<\/li>\n<li>Follow STS notices about maintenance and news about the Electronic Cabinet. What to check after the 24-28 October outage is covered in our <a href=\"\/en\/zbii-elektronnoho-kabinetu-dps-shcho-pereviryty\/\">separate article<\/a>.<\/li>\n<li>Excise tax payers: make sure your software submits excise invoices under the electronic document exchange procedure, and assign someone to watch for maintenance announcements for the excise register.<\/li>\n<\/ol>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>Registering at 19:50.<\/strong> The invoice is sent before 20:00, but there is no time buffer left for the receipt. The closer to the end of the operating day, the higher the risk that the result arrives the next day.<\/li>\n<li><strong>&#8220;Sent means registered&#8221;.<\/strong> The receipt may report rejection or suspension. If nobody reads it, the problem surfaces when the customer cannot see its input VAT credit.<\/li>\n<li><strong>Moving the deadline to Monday.<\/strong> A weekend day on which the deadline falls is an operating day. Registering on Monday is already a missed deadline.<\/li>\n<li><strong>Relying on the last day.<\/strong> If the Electronic Cabinet is down, as on 24-28 October, a buffer of several days before the deadline is the only real insurance.<\/li>\n<li><strong>No receipts in the archive.<\/strong> Without the receipt it is hard to prove when exactly the invoice was submitted and what result the register returned.<\/li>\n<\/ul>\n<h2>FAQ<\/h2>\n<details>\n<summary>Until what time can VAT invoices be registered in Ukraine?<\/summary>\n<p>The operating day of the Unified Register of VAT Invoices runs on working days from 8:00 to 20:00. After 20:00 the operating day is closed, and the receipt for an invoice sent after that may arrive the next day.<\/p>\n<\/details>\n<details>\n<summary>Is the VAT invoice registration deadline extended if it falls on a weekend?<\/summary>\n<p>No. Under the updated Procedure, a weekend or public holiday on which the deadline falls is also an operating day. The invoice has to be registered on that day.<\/p>\n<\/details>\n<details>\n<summary>What confirms that a VAT invoice has been registered?<\/summary>\n<p>An electronic receipt bearing the qualified electronic seal of the STS. It arrives within the operating day and states the result: accepted, rejected or suspended. Keep it together with the invoice.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We keep the books of Ukrainian LLCs, register VAT invoices with a time buffer before the deadline and check the receipt for each one. Outsourced accounting for an LLC starts from UAH 5,000 per month; see <a href=\"\/en\/bukhhalterskyi-autsorsynh\/\">accounting outsourcing<\/a> for details and get an estimate with our <a href=\"\/en\/rasschitat-stoimost-buhgalterskih-uslug\/\">fee calculator<\/a>. If invoices for past periods were not registered and the books need to catch up, see <a href=\"\/en\/uslugi\/buhgalterskieuslugi\/vosstanovlenie-ucheta\/\">accounting restoration<\/a>. Contact us via the <a href=\"\/en\/kontaktyi\/\">contacts page<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Resolution 1335: VAT invoice register operating day 8:00 to 20:00, weekend deadlines count as operating days, STS receipts. Deadlines 5 and 18 November.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[98],"tags":[116,113,115,100,114],"class_list":["post-4491","post","type-post","status-publish","format-standard","hentry","category-autsorsynh-bukhhalterii","tag-vat-invoices-ukraine","tag-113","tag-115","tag-100","tag-114"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Resolution 1335: VAT invoice register operating day 8:00 to 20:00, weekend deadlines count as operating days, STS receipts. 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