The OECD has released guidance for policymakers on designing mandates for real-time reporting of value‑added tax transactions. The guidance is aimed at countries that are considering or adopting real‑time reporting systems and outlines key principles and considerations for effective implementation.

The OECD has released guidance to help policymakers design real‑time reporting mandates for VAT transactions. The guidance outlines principles for implementing real‑time data submission to tax authorities, a feature increasingly adopted by member states. It aims to standardise reporting requirements and improve compliance.

Ukraine requires all VAT‑registered businesses to issue electronic invoices in XML format and submit them to the Unified Register of Tax Invoices before sending them to recipients. Public sector suppliers must use e‑invoicing for all transactions, with digital signatures mandatory and invoices archived for three years.

The OECD released a report on 10 January 2026 outlining Digital Continuous Transactional Reporting (DCTR) for VAT, aiming to standardise e‑invoicing and e‑reporting across jurisdictions. The guidance covers planning, digital invoicing foundations, compliance support, data security, interoperability, and long‑term sustainability. It seeks to reduce compliance costs and fraud while promoting cross‑border consistency.