Regarding new forms of the value added tax invoice and reporting

Press service of the State Tax Service of Ukraine, published 08 February 2023 at 10:01 Chapter: News

Order № 463 of the Ministry of Finance of Ukraine as of 2812.2022 "On amendments to certain regulatory acts of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine on 11.01.2023 under № 60/39116 (with changes), will enter into force on 01.04.2023, which was published in the Ofitsiynyy visnyk Ukrayiny № 111 as of 02.02.2023 (hereinafter – Order of the Ministry of Finance № 463).

According to Order of the Ministry of Finance № 463 in the new edition, in particular, the following forms have been approved:

tax invoice;

value added tax declaration;

clarifying calculation of the value added tax liabilities.

Use of new forms, approved by Order of the Ministry of Finance № 463, begins from:

01.04.2023 for tax invoices and adjustment calculations of quantitative and value indicators to tax invoices, which from the specified period must be registered by payers in the Unified Register of Tax Invoices according to the new form (including tax invoices and adjustment calculations of quantitative and value indicators to such invoices, which were compiled before 01.04.2023 and were not registered in the Unified Register of Tax Invoices);

01.05.2023 for the value added tax declaration, which is submitted according to the new form, starting from the reporting (tax) period for April 2023.

Also, starting from 01.05.2023, the new form will be used to submit clarifying calculation of the value added tax liabilities in connection with correction of self-identified errors.