Верховна Рада України adopted the bill on simplification of value added tax administration

13 October 2026 Верховна Рада України adopted as a basis the draft Закону України on amendments to the Tax Code of Ukraine on simplification of administration of value added tax (Reg. No16037-d from 07.10.2026), submitted by the People's Deputies of Ukraine - members of the Committee on Finance, Tax and Customs Policy of Ukraine.

The bill proposes:

- expand the functionality of the electronic office of the taxpayer, providing for the possibility of preliminary automatic filling of tax reports and tax invoices on the basis of information available in the information and communication systems of controlling bodies;

- to grant the right to taxpayers of value added tax to compile, not later than the last day of the month, consolidated tax invoices in case of delivery of goods / services to buyers - persons not registered as taxpayers of value added tax, and / or receiving from such buyers a preliminary payment for goods / services;

- increase the threshold amount as a basis for conducting a documentary unscheduled audit on the taxpayer's declaration of value added tax and/or negative value of value added tax from 100 thousand UAH. to 1 million hryvnias;

- to give the right to individuals - entrepreneurs, registered value added tax payers, the opportunity to independently choose a quarterly or monthly reporting period;

- to improve the existing temporary mechanism for stimulating voluntary payment by taxpayers of tax obligations accrued according to the results of documentary inspections during the martial law.

- synchronize changes in legislation in connection with the recognition of Закону України “Про іпотечні облігації” as having ceased to be effective since the date of entry into force of Законом України “Про сек’юритизацію та
облігації з покриттям”.