The recently adopted Law of Ukraine No. 2876-IX establishes that during the period
of martial law and within 6 months after its termination the deadline for registration
of VAT invoices is extended until the fifth day of the next month for VAT invoices
issued from the first to the 15th of the month, and until the 18th day of the next
month for VAT invoices issued from the 16th to the last day of the month.
Source: EY