Regarding updating forms of tax invoice and value added tax reporting

Order No. 256 of the Ministry of Finance of Ukraine as of 17.05.2023 "On the approval of amendments to some normative legal acts of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine on 29.06.2023 under No. 1105/40161 (hereinafter - Order No. 256 of the Ministry of Finance) enters into force from 01.08.2023, which was published in the “Ofitsiynyy visnyk Ukrayiny” No. 65 on 31.07.2023. 

Order No. 256 of the Ministry of Finance made changes to:

form of tax invoice and Procedure for filling it out, approved by Order No. 1307 of the Ministry of Finance of Ukraine as of 31.12.2015, registered in the Ministry of Justice of Ukraine on 26.01.2016 under No. 137/28267 (with changes);

forms of value added tax reporting and Procedure for their completion and submission, approved by Order No. 21 of the Ministry of Finance of Ukraine as of 2801.2016, registered in the Ministry of Justice of Ukraine on 29.01.2016 under No. 159/28289 (with changes).

Provisions of Paragraph 46.6 Article 46 of the Tax Code of Ukraine stipulate that new forms of declarations (calculations) are used for reporting for tax period that follows the tax period in which they were published.

As follows, use of forms taking into account changes introduced by Order No. 256 of the Ministry of Finance begins from:

August 1, 2023 for tax invoices and adjustment calculations of quantitative and value indicators to tax invoices, which payers send for registration in the Unified Register of Tax Invoices from the specified period (including tax invoices and adjustment calculations of quantitative and value indicators to such invoices, which were made before August 1, 2023 and are not registered in the Unified Register of Tax Invoices);

September 1, 2023 for the value added tax declaration, that is, which is submitted starting from the reporting (tax) period for August 2023.

Also, starting from September 1, 2023, a revised calculation of the value added tax liabilities is submitted in connection with correction of self-identified errors.