Penalties for Late VAT Invoice Registration with Zero and Standard Rates in Ukraine

• Deadlines for registering tax invoices are defined in the Tax Code of Ukraine.
• Penalties for late registration depend on the number of days overdue.
• Penalties range from 2 percent to 25 percent of the VAT amount, depending on the delay.
• A separate penalty applies for zero-rated transactions, capped at 1020 UAH.
• Different penalties apply for standard and zero-rated VAT transactions.

Source: od.tax.gov.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.