The weekly digest released on 11 September 2026 summarizes the STS’s official positions on the new rules for electronic cash registers (RRO) for online sellers, the treatment of VAT on vouchers and gift cards, and the procedure for obtaining a tax residency certificate for non-residents claiming treaty benefits. It also includes a reminder about the upcoming deadline for the annual Country-by-Country Reporting (CbCR) for multinational enterprise groups.
Key Takeaways
- Mandatory RRO for E-Commerce: Online marketplaces and individual sellers exceeding UAH 1 million in annual turnover must use certified software RRO integrated with the STS fiscal data server.
- VAT on Vouchers: VAT becomes due at the moment of voucher redemption, not issuance, for multi-purpose vouchers; single-purpose vouchers are taxed at issuance.
- CbCR Deadline: Ultimate parent entities of MNE groups with consolidated revenue exceeding EUR 750 million must file CbCR by 30 September 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement