To the attention of the VAT payers: new form of tax invoice will be in effect from April 1, 2023

Press service of the State Tax Service of Ukraine, published 17 March 2023 at 12:30 Chapter: News

Order of the Ministry of Finance of Ukraine № 463 as of 28.12.2022 "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 amendments), which was published in the Ofitsiynyy visnyk Ukrayiny № 11 as of 02.02.2023 (hereinafter – Order of the Ministry of Finance № 463) enters into force from April 1, 2023.

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

tax invoice;

value added tax declaration;

clarifying calculation of the value added tax liabilities.

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

April 1, 2023 for tax invoices and adjustment calculations of quantitative and value indicators to tax invoices, which payers are obliged to register 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 01.04.2023 and were not registered in the Unified Register of Tax Invoices);

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

Also, starting from May 1, 2023, the clarifying calculation of the value added tax liability is submitted according to the new form in connection with correction of self-identified mistakes.