🇺🇦 Ukraine - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 B2B Progressive | 🟢 PROZORRO Authority: State Tax Service (DPS) Platform: PROZORRO / Tax Authority Systems

1. Context & Overview

Ukraine has mandatory e-invoicing for B2G through PROZORRO and progressive requirements for B2B. The tax authority operates parallel systems for general business transactions.

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. XML / PDF/A| PROZ[PROZORRO Platform]
    
    subgraph "B2G Flow"
    PROZ -->|"2. Procurement Validation"| Prozorro_Admin[PROZORRO Admin]
    PROZ -->|"3. Archive"| GovArch[Government Archive]
    end
    
    subgraph "B2B Flow"
    S -->|1a. XML / Paper| TA[Tax Authority System]
    TA -->|"2a. Registration"| DPS[State Tax Service]
    TA -->|"3a. Archive"| TA_Arch[Tax Archive]
    end
    
    Prozorro_Admin -->|"4. Procurement| Payment"| Treasury[State Treasury]
    DPS -.->|VAT Control| TA
    
    PROZ -->|"5. Deliver Invoice"| PE[Public Entity]
    TA_Arch -.->|Audit Access| DPS

🧱 Key Components

1. PROZORRO: Public procurement e-invoicing platform
2. Tax Authority System: General B2B e-invoicing
3. DPS: State Tax Service (regulator)

3. Data Standards & Formats

A. Accepted Formats

• XML format (national schema)
• PDF/A format (for certain transactions)
• PROZORRO format: Public procurement standard

B. Critical Data Fields

• TIN: Ukrainian tax ID
• EDRPOU: Unified state register code
• VAT Number: VAT registration
• PROZORRO ID: Procurement identifier

4. Business Model

• B2G Clearance: PROZORRO mandatory for public procurement
• B2B Progressive: Progressive e-invoicing requirements
• Dual System: PROZORRO + Tax Authority parallel

5. Implementation Checklist

• PROZORRO Registration: Register for public procurement
• Tax Authority Registration: Register with DPS
• XML Format: Implement national XML schema
• PDF/A Support: Implement for certain transactions
• Archive Setup: Configure required storage

6. Resources

• State Tax Service: Dps.gov.ua
• PROZORRO: Prozorro.gov.ua
• Ministry of Finance: Mof.gov.ua