The head office of the DPS in Kyiv informs that on the date of the tax liability, the taxpayer is obliged to draw up a tax invoice in electronic form, subject to the condition of registration in accordance with the procedure established by law, of a qualified electronic signature of a person authorized by the payer and to register it in the Unified register of tax invoices within the period set by the PKU.
Source: kyiv.tax.gov.ua