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During what period is the excise tax declaration submitted for the first time in the form with changes introduced by Order of the Ministry of Finance of Ukraine № 151 as of 31.05.2022?

, published 27 July 2022 at 14:56

Order № 151 of the Ministry of Finance of Ukraine as of 31.052022 "On approval of changes to the excise tax declaration form and procedure for completing and submitting excise tax declaration", registered in the Ministry of Justice of Ukraine on 12.07.2022 under № 763/38099 (hereinafter – Order № 151) made changes to the excise tax declaration form, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015, registered in the Ministry of Justice of Ukraine on 30.01.2015 under № 105/26550 (as amended by Order of the Ministry of Finance of Ukraine № 841 as of 26.09.2016).

Part 2 of Paragraph 46.6 Article 46 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that until the determination of new forms of declarations (calculations), which become valid for reporting for tax period following the tax period in which they were made public, the declarations (calculations) forms are valid before such determination.

Order № 151 entered into force on the day of its official publication, i.e., 22.07.2022 (published in Ofitsiyniy visnyk Ukrayiny № 56).

Given above specified, the excise tax payers submit excise tax declaration for the first time, taking into account changes introduced by Order № 151 not later than 20.09.2022 for the reporting period August 2022.

 

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