Expense invoice in commodity accounting - why is it needed and how to issue it?

Waybill: when it is needed, how to issue it and what is checked in 2026

A waybill is a primary document used to formalize the transfer of goods from a supplier to a buyer. For accounting purposes, primary documents are the basis for recording business transactions, and waybills are directly used as documents for the disposal of inventory. (Legislation of Ukraine)

There is no single legally approved waybill form for all business entities. The law establishes a list of mandatory details for a primary document rather than a specific "form." Therefore, an enterprise or a private entrepreneur can use their own form, provided it contains all the details required by law. (Legislation of Ukraine)

Why a waybill is needed

A waybill confirms the fact of shipment or transfer of goods, records the nomenclature, quantity, value, and parties to the transaction. For the seller, it is a document for writing off or disposing of goods; for the buyer, it is one of the documents on the basis of which goods are capitalized and the purchase is confirmed. For tax accounting, data must be based on primary documents, registers, and other documents provided for by law. (Legislation of Ukraine)

At the same time, a waybill does not replace a settlement document. If the transaction falls under the rules for applying cash registers (RRO/PRRO), the buyer must be issued a settlement document of the established form for the full amount of the transaction; in the field of e-commerce, the buyer must also receive an electronic document, receipt, sales or cash receipt, or other document confirming the fact of receiving funds. That is, the waybill confirms the transfer of goods, while the receipt or other settlement document confirms the fact of payment. (Legislation of Ukraine)

Mandatory details of a waybill

The current version of Article 9 of the Law on Accounting requires that a primary document in paper or electronic form contain the following details: the name of the document, the date of preparation, the name of the enterprise on behalf of which the document is drawn up, the content and volume of the business transaction, the unit of measurement, the positions of the responsible persons, as well as a personal signature or other data enabling the identification of the person who participated in the transaction. (Legislation of Ukraine)

Several practical conclusions follow from this. Firstly, the number of the waybill is not among the general mandatory details under Article 9, but in actual document flow, it is almost always used for internal control. Secondly, the current version of Article 9 no longer contains a requirement for the "place of preparation" as a mandatory detail, so the absence of this field alone does not make the document defective strictly according to Law No. 996. (Legislation of Ukraine)

What should be noted in a waybill in practice

For the waybill to work not only formally but also evidentially, it is advisable to clearly identify the goods in it: full name, article number or internal code, unit of measurement, quantity, price per unit, total value per item, and the total amount for the document. For the parties to the transaction, it is better to indicate the full name, EDRPOU code or RNTRC/tax number, and for the recipient's representative — data by which their identity and authority can be established. This approach complies with the law's requirement regarding the content, volume of the transaction, and identification of participants, and for private entrepreneurs keeping records of inventory, primary documents must contain details that allow identifying the supplier, recipient, date of the transaction, name, quantity, and value of the goods. (Legislation of Ukraine)

Law No. 996 does not establish a separate general mandatory detail "VAT amount". However, if the transaction is subject to VAT, the value indicators in the primary documents must be consistent with the terms of the contract and tax documents; the tax service explicitly proceeds from the fact that the price in the tax invoice must correspond to the price in the primary documents accompanying the supply. Therefore, for VAT transactions, it is safer to reflect the price and amount in the waybill in such a way that there is no discrepancy between the waybill, the contract, and the tax invoice. (Legislation of Ukraine)

Paper and electronic waybill

Primary documents can be drawn up in both paper and electronic form. An electronic waybill has the same force for accounting purposes if the requirements of the legislation on electronic documents and electronic document management are met. An electronic copy with mandatory details, including the electronic signature of the author or a signature equated to a handwritten one, is considered an original of an electronic document. (Legislation of Ukraine)

For businesses, this means that an electronic waybill can be fully used in internal and external document flow if the parties properly sign it in the chosen EDI system. In the field of e-commerce, this is particularly convenient, but the presence of an electronic waybill does not cancel the obligation to provide the buyer with a payment document if the law requires a settlement document. (Legislation of Ukraine)

When a waybill is especially important for private entrepreneurs

For private entrepreneurs, the issue of a waybill is related primarily to documentary proof of the origin of goods and, in cases prescribed by law, to the accounting of inventory. The Law on RRO obliges to keep records of inventory and sell only those goods that are reflected in such records, and at the beginning of an inspection — to provide documents confirming the accounting and origin of goods at the place of sale. (Legislation of Ukraine)

However, this requirement does not apply to private entrepreneurs — single tax payers who are not registered as VAT payers, except for sellers of technically complex household goods subject to warranty repair, medicines and medical devices, as well as jewelry and household items made of precious metals and stones. For those entrepreneurs to whom the requirement applies, the Procedure for keeping records of inventory, approved by the Order of the Ministry of Finance No. 496, is in effect; it explicitly classifies waybills as primary documents confirming the accounting and origin of goods. The State Tax Service specifically noted that Procedure No. 496 does not apply to Group I single tax payers. (Legislation of Ukraine)

Therefore, for private entrepreneurs who work with RRO/PRRO or sell goods from "exceptional" categories, a waybill and other primary documents are not a formality but part of business protection during an inspection. For other entrepreneurs, it also remains a useful proof of the legal origin of the goods, delivery terms, and the fact of transfer. (Legislation of Ukraine)

Waybill and RRO/PRRO

If a product is sold with a settlement transaction, the seller must issue the buyer a settlement document of the established form and content for the full amount of the transaction — in paper or electronic form. This rule also applies when an order or payment is made via the Internet. Thus, a waybill does not replace a fiscal receipt either in regular retail trade or in an online store. (Legislation of Ukraine)

For violating the rules of applying RRO/PRRO, Law No. 265 provides for financial sanctions, in particular 100% of the value of goods, works or services sold with a violation for the first violation and 150% — for each subsequent one. And for the sale of unaccounted goods or failure to provide documents confirming the accounting of goods at the place of sale during an inspection, a sanction in the amount of the value of such goods at selling prices, but not less than ten tax-free minimum incomes of citizens, is applied. (Legislation of Ukraine)

Storage of waybills

For tax purposes, documents on the basis of which accounting of income, expenses, and other indicators is kept must be stored for at least 1095 days from the date of submission of the tax return for the compilation of which they are used, and if the return was not submitted — from the deadline for its submission. If documents are lost, damaged, or destroyed prematurely, the taxpayer must notify the controlling authority in writing within a five-day period and restore the documents within the period established by the code. For cases expressly provided for in clause 44.5 of the Tax Code, it is 90 calendar days. (Legislation of Ukraine)

During martial law, special rules also apply to taxpayers who cannot present primary documents due to the loss, damage, or location of documents in areas of hostilities or temporary occupation. Such exceptions are expressly provided for in sub-clause 69.28 of subsection 10 of section XX of the Tax Code.

How to correct errors

Erasures and unexplained corrections are not allowed in paper primary documents. Regulation No. 88 allows correcting errors by the proofreading method: the incorrect text or number is crossed out with a single line so that the corrected one can be read, the correct text or number is written above the crossed out one or next to it, and the correction is stipulated by the inscription "corrected", the date, and the signatures of the persons who signed the document. (Legislation of Ukraine)

In the case of an electronic waybill, a safe approach is not to edit the already signed original but to draw up a new document or another document according to the rules of your electronic document flow and the agreement between the parties, taking into account the requirements for the original of an electronic document and the identification of signatories. (Legislation of Ukraine)

What is important to check before signing

Before signing a waybill, you should verify four blocks of data: who transfers and who receives the goods; what exactly is transferred; in what quantity and at what value; who is responsible for the transaction and how their identity is confirmed. For VAT transactions, the consistency of the price and amounts with the contract and the tax invoice is checked separately, and for retail sales — that the settlement is formalized with a proper settlement document, not just a waybill. (Legislation of Ukraine)

In judicial practice, a primary document is not evaluated in isolation but in combination with other evidence of the actual movement of goods and fulfillment of the contract. As an example, the Supreme Court in case No. 904/3938/18 separately drew attention to the significance of a primary document as a carrier of information about a business transaction. (Supreme Court of Ukraine)

Waybill in Torgsoft accounting software

All the above-mentioned details and additional practical requirements are present in the waybill generated by the Torgsoft program.

The program is developed taking into account Ukrainian legislation (in particular, the Law on Accounting) and the real needs of businesses, so its documents fully meet the status of a primary document.

1. Mandatory details (under Article 9 of the Law on Accounting)

2. Practical details for evidence (identification of goods and parties)

3. Reflection of VAT

Main advantage: Flexibility of templates (FastReport)

Even if you, your accountant, or lawyer need to add something specific to the waybill (for example, a special wording on the transfer of ownership, an additional product code according to UKT ZED, or a specific place of preparation of the document), you can do it.

Torgsoft uses the built-in FastReport report editor. Through the menu "Settings - Print template settings", you can open the waybill template and add any text fields, variables, company logo, or change the appearance of the table to suit your individual business processes.

Official sources