Regarding the update of the excise tax declaration form

Press service of the State Tax Service of Ukraine, published 11 October 2023 at 11:25 Chapter: News

Orders of the Ministry of Finance of Ukraine that entered into force from October 5, 2023:

№ 414 as of 28.07.2023 "On amendments to certain regulatory acts of the Ministry of Finance of Ukraine" (hereinafter – Order № 414), registered in the Ministry of Justice of Ukraine on 14.08.2023 under № 1396/40452;

№ 444 as of 18.08.2023 "On amendments to Order of the Ministry of Finance of Ukraine № 414 as of 28.07.2023" (hereinafter – Order № 444), registered in the Ministry of Justice of Ukraine on 22.08.2023 under № 1465/40521, which are published in the “Ofitsiynyi visnyk Ukrayiny” on 05.10.2023 under № 81.

Purpose of adopting orders № 414 and 444 is to bring the excise tax declaration form into line with Procedure for its completion and submission, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015 (in edition of Order of the Ministry of Finance of Ukraine № 841 as of 26.09.2016) (hereinafter – Order № 14), to requirements of the Tax Code of Ukraine, taking into account changes introduced by the Law of Ukraine № 2888-IX as of 12.01.2023, regarding:

possibility of making payments by series (if available) and passport number only for citizens of Ukraine, whose passports have a mark indicating right to make any payments by series (if available) and passport number;

bringing terminology of Order № 14 into line with legislation in the payment services sphere.

At the same time, provisions of Order № 14 and its title were brought into line with Article 223 of the Tax Code of Ukraine.

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 following the tax period in which they were published.

Therefore, application of the updated excise tax declaration form, taking into account changes introduced by Orders of the Ministry of Finance № 414 and 444 begins on December 1, 2023, which is submitted for the reporting (tax) period November 2023.

At the same time, please note that Orders of the Ministry of Finance of Ukraine have been brought into line with requirements of the Law of Ukraine № 2888-IX as of 12.01.2023 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding payment services":

№ 709 as of 21.08.2017 "On approval of the Certificates forms on targeted use of light and heavy distillates, as well as liquefied gas and butane, isobutane as raw materials in production of ethylene, Certificates on payment of the excise tax amount, which is calculated at rates for finished products and Journal of accounting for repayment of tax bills", registered in the Ministry of Justice of Ukraine on 15.09.2017 under № 1134/31002;

№ 729 as of 27.11.2020 "On approval of application forms for registration of excise tax payer for sale of fuel or ethyl alcohol in ethyl and/or excise warehouses, excise invoice, adjustment calculation of excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance, Procedure for filling out excise invoice, adjustment calculation of excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance" (with changes and additions), registered in the Ministry of Justice of Ukraine on 14.12.2020 under № 1241/35524.