Penalty for Late Registration of Zero-Rated VAT Transactions in E-Registry

• A penalty of 2% of the supply volume (excluding VAT), up to 1020 UAH, is imposed for late registration of VAT invoices for operations with zero VAT rate
• The penalty applies for invoices issued after 08.02.2023
• The Tax Code of Ukraine regulates tax matters and imposes penalties for late registration of invoices in the Unified Register of VAT Invoices
• Registration deadlines for invoices in the Unified Register are specified in the Tax Code
• Penalties for late registration apply to both regular and consolidated invoices
• Late registration may result in a penalty of 2% of the supply volume, up to 1020 UAH, for the taxpayer responsible for registration

Source: news.dtkt.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.