From 13 October 2026, changes to the completion rules and document form must be taken into account when issuing electronic invoices. The basic requirements are established in the Rules for Issuing Invoices in Electronic Form: an electronic invoice is prepared using the prescribed form, transmitted through the Electronic Invoice Information System and certified with a valid electronic digital signature.
What changed from 13 October 2026
The changes affect the completion of electronic invoices, the list of mandatory fields and the electronic document form. Accountants should use the current version of the form in the Electronic Invoice Information System and accounting system instead of relying on the previous template or a previously saved example.
The provided data does not contain a complete list of new or amended details. Therefore, before sending the document, the current form should be checked directly in the Electronic Invoice Information System, and when working through accounting software, it should be confirmed that a release supporting the rules effective from 13 October 2026 has been installed.
New fields should not be completed by analogy, nor should information be entered in them without checking the purpose of the field. The value of each detail must comply with the current rules and the source documents for the transaction.
Which electronic invoice fields are mandatory
An electronic invoice includes a general section, information about the supplier and recipient, the supplier's bank details, details of the contract and documents confirming the supply, information about goods, work or services, additional information and electronic digital signature details. Separate sections are intended for state institutions, consignors and consignees, joint activities, as well as agents or operators of the parties.
The following rules apply in the general section:
- the registration number is assigned automatically by the Electronic Invoice Information System; the user cannot edit it;
- the accounting system number is determined independently by the supplier, and this field must be completed;
- the issue date is generated automatically when the document is registered and sent;
- the turnover date must be completed and is determined in accordance with tax legislation;
- the date of the paper invoice is specified only in cases stipulated by the rules when information from the paper document is entered into the Electronic Invoice Information System.
Automatic completion of a field does not remove the need to verify the result. Before signing, it is advisable to compare the dates, accounting system number, details of the parties and the contents of the tabular section against the contract, delivery note, statement of completion or another document confirming the transaction.
What the accountant should check before sending
It is convenient to divide work with the updated form into several stages:
- Update the accounting system to a release that supports the current electronic invoice format.
- Open the created document and check whether new fields have appeared or whether the validation rules for existing fields have changed.
- Compare the BIN or IIN, name and other details of the supplier and recipient against the transaction documents.
- Check the accounting system number, turnover date, contract and documents confirming the supply.
- Review every item of goods, work or services and ensure that all data has been transferred in full.
- Check the electronic digital signature before sending: the Electronic Invoice Information System verifies the validity period of the registration certificate and the identification data of its holder.
- After signing, ensure that the document has been registered and is available in the Electronic Invoice Information System.
An electronic invoice is signed with the electronic digital signature of a legal entity, its structural subdivision, an individual entrepreneur, a person engaged in private practice or an authorised person. An invalid or unsuitable signature may prevent the document from being certified.
If the software has generated the electronic invoice using the old template or does not transmit a mandatory detail, it is safer not to send the document until the software has been updated and the data exchange settings have been checked. Manual corrections must be made only within the limits of the rules for completing the form.
Frequently Asked Questions
From what date must the changes to electronic invoices be taken into account? — From 13 October 2026. When creating a document after this date, the current form and applicable completion rules must be used.
Does the accountant enter the electronic invoice registration number independently? — No. It is assigned automatically by the Electronic Invoice Information System when the document is registered, and the field is not intended to be edited by a system participant.
Is the accounting system number mandatory? — Yes. It is determined independently by the supplier as part of its tax accounting, but the corresponding electronic invoice field must be completed.
Can an electronic invoice be sent without an electronic digital signature? — No. The document is transmitted through the Electronic Invoice Information System and certified with an electronic digital signature; when it is signed, the system verifies the validity of the registration certificate.
What should be done if the software does not contain the updated form? — Check for a suitable release and the integration settings with the Electronic Invoice Information System. Until the software has been updated, information should not be entered into unfamiliar fields based on assumptions.