New form of tax invoice and value added tax reporting – terms of their application

Order of the Ministry of Finance of Ukraine № 400 as of 09.08.2024 "On amendments to certain regulatory acts of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine on 26.08.2024 under № 1302/42647 enters into force on 01.10.2024, taking into account changes introduced by Order of the Ministry of Finance of Ukraine № 418 as of 28.08.2024  "On amendments to Order of the Ministry of Finance of Ukraine № 400 as of 09.08.2024", registered in the Ministry of Justice of Ukraine on 03.09.2024 under № 1343/42688 (hereinafter – Order of the Ministry of Finance № 400), which were published in the Ofitsiynyy visnyk Ukrayiny № 82 on 25.09.2024.

Order of the Ministry of Finance № 400 states in the new edition, in particular:

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

forms of value added tax reporting and amendments were made to Procedure for their completion and submission, approved by Order of the Ministry of Finance of Ukraine № 21 as of 28.01.2016, registered in the Ministry of Justice of Ukraine on 29.01.2016 under № 159/28289 (with changes).

According to provisions of Paragraph 46.6 Article 46 of the Tax Code of Ukraine, new forms of declarations (calculations) are used for reporting for tax period following the tax period in which they were published.

Therefore, application of forms set forth by Order of the Ministry of Finance № 400 in the new edition starts from: 

01.10.2024 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 compiled before 01.10l2024 and are not registered in the Unified Register of Tax Invoices);

01.11.2024 for value added tax declarations, that is, which is submitted starting from the reporting (tax) period for October 2024.

Also, new form will be used to submit clarifying calculation of value added tax liabilities in connection with correction of self-identified errors starting from 01.11.2024.