e-Invoicing in Ukraine [2024 Requirements]

The e-TTN project developed in Ukraine

In Ukraine, since 2015, it has been mandatory to submit sales and services invoice data to the tax authority Unified Register of Tax Invoices (URTI) if the issuing taxpayer exceeds UAH 1 million revenue annually. In the event of failure to do so, the authority may impose penalties, together with revoking the right to deduct VAT from incorrectly reported invoices. Additionally, since January 1, 2023, mandatory SAF-T reporting has been implemented for small and medium-sized entities, with a reporting obligation for large enterprises already present since January 1, 2022.

Despite the ongoing war, Ukrainian business stands strong, and the innovations in electronic document interchange are robust. The e-TTN (Electronic Consignment Note (електронна товарно-транспортна накладна)) project is being actively developed and tested, rightfully taking the top positions on the agenda for every Ukrainian enterprise, including the largest market players.

Current status of the e-TTN

The e-TTN contains mandatory details, which are also determined by the Law of Ukraine "About Road Transport" and the rules of cargo transportation by road transport.

The Register of Consignment Notes, held by the Ministry of Infrastructure of Ukraine, contains information on registering e-TTNs.

Metadata about e-TTN (data about process participants, points from which and to which the goods are headed, weight of the goods and their group) will be stored in the Register of Consignment Notes, together with a link to the platform from which the e-TTN was created. However, the EDI providers will be responsible for saving data from the e-TTN itself.

Currently, e-TTN is used experimentally, so enterprises need to have one paper copy of the consignment note (TTN) with all the signatures.

After the use of e-TTN becomes mandatory, there will be no need for a paper form.

e-TTN – experimental project

On May 30, 2024, the Cabinet of Ministers of Ukraine adopted Resolution No. 629 on the implementation of an experimental project on the introduction of electronic consignment notes in the field of domestic freight transportation.

According to the resolution, this stage of the general e-TTN project will last two years.

The main objectives of the project are:

Implementation of e-TTN in domestic freight transportation
Integration of the e-TTN system with state electronic information resources
Preparation of proposals for legislation improvement in the field of road transport

Project Milestones

2019
- July 2019:
  The Order of the Ministry of Infrastructure of Ukraine No. 413, "On Approval of Amendments to the Rules of Cargo Carriage by Road in Ukraine," introduced electronic registration of the consignment notes.
2020
- January 2020:
  Launch of a pilot project with the implementation of a unified central e-TTN database
2021
- October 2021:
  The Law of Ukraine No. 1534 introduced changes to the TTN registration procedure, according to which the consignor would be required to indicate the vehicle and its parameters (length, width, height, total weight, including cargo, and gross weight)
2022
- August 2022:
  Planned implementation of mandatory e-TTN for all transport operations in Ukraine (postponed due to full-scale Russian invasion of Ukraine)
2023
- February 2023:
  Launch of e-TTN in test mode.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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