Ucrânia aprova lei que simplifica a administração do IVA para empresas
A Verkhovna Rada aprovou o projeto de lei nº 16037-d, que simplifica a administração do IVA no país. A norma prevê o preenchimento automático de documentos fiscais no ambiente eletrônico, amplia a escolha do período de apuração paraINORequested by individual entrepreneurs and eleva o limiar de auditorias documentais.
Pontos principais
- A Verkhovna Rada aprovou o projeto nº 16037-d em 11 de novembro de 2026.
- 273 deputados votaram a favor do projeto.
- Declarações e notas fiscais serão preenchidas previamente com base em dados da autoridade tributária.
- Empresários individuaisoyle individually will be able to choose monthly or quarterly VAT reporting periods.
- The threshold for documentary VAT audits increased from UAH 100,000 to UAH 1 million.
- Vehicle VIN codes and phone IMEI numbers must be included in tax invoices.
- The law generally takes effect the day after official publication, with some provisions starting on 1 January and 1 July 2027.
Por que importa
A lei deve reduzir o trabalho manual de declaração do IVA, dar maior flexibilidade aos病死ermann entrepreneurs subject to the tax and make documentary audits less frequent in cases involving negative VAT balances or budget refunds. Its adoption is also presented as a condition for obtaining European Union macrofinancial assistance and International Monetary Fund financing.
O que aconteceu
The Verkhovna Rada adopted the government draft № 16037-d in its entirety, amending the Tax Code to simplify VAT administration. The electronic taxpayer cabinet will automatically pre-populate tax declarations and invoices using information held by the State Tax Service. Individual entrepreneurs who pay VAT may choose a calendar month or quarter as their reporting period. The threshold for documentary unscheduled inspections concerning negative VAT or refunds increased from UAH 100,000 to UAH 1 million. Businesses reorganized through conversion may transfer negative VAT to a tax credit without a prior documentary inspection if they re-register on time. The law also requires VIN codes for vehicles and IMEI numbers for phones on tax invoices and clarifies tax treatment for income from selling cars, motorcycles or mopeds. Most provisions will take effect on the day after publication; separate provisions are scheduled for 1 January 2027 and 1 July 2027, with the latter subject to the entry into force of Ukraine's securitization and covered-bonds law.
O que dizem as fontes ucranianas
Ukrainian coverage emphasizes the practical effects for businesses and individual entrepreneurs, including electronic reporting, flexible reporting periods, updated audit thresholds and additional invoice information. Reporting also highlights the law's connection to Ukraine's commitments to the European Union and International Monetary Fund, as well as the staged dates for its entry into force.
Contexto
The legislation was developed on the basis of the government's draft law and approved by the parliamentary committee on finance, tax and customs policy for adoption in second reading and as a whole. After presidential signature, the law will generally take effect on the day following its official publication.