A new tax invoice form has been in effect since October 1

On October 1, the order of the Ministry of Finance from August 9, 2024, No. 400 "On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine" came into force, registered with the Ministry of Justice on August 26, 2024, under No. 1302/42647, taking into account the amendments made by the order from August 28, 2024, No. 418 "On Amendments to the Order of the Ministry of Finance of Ukraine dated August 9, 2024, No. 400," which was published in the Official Bulletin of Ukraine on September 25, 2024, No. 82.

Tax officials have reported that the Ministry of Finance Order No. 400 introduces a new version of:

• the tax invoice form and changes to the procedure for its completion, approved by the Ministry of Finance Order dated December 31, 2015, No. 1307, registered with the Ministry of Justice on January 26, 2016, under No. 137/28267 (with amendments);
• VAT tax reporting forms and changes to the procedure for their completion and submission, approved by the Ministry of Finance Order dated January 28, 2016, No. 21, registered with the Ministry of Justice on January 29, 2016, under No. 159/28289 (with amendments).

According to the provisions of paragraph 46.6 of Article 46 of the Tax Code, the new declaration (calculation) forms are applied for the preparation of reports for the tax period following the one in which they were published.

Thus, the application of the forms outlined in Ministry of Finance Order No. 400 begins:

• from October 1, 2024 - for tax invoices and adjustment calculations of quantitative and value indicators to tax invoices, which, from this date, taxpayers will send for registration in the Unified Register of Tax Invoices (including tax invoices and adjustment calculations for such invoices that were created before October 1, 2024, but not registered in the Unified Register of Tax Invoices);
• from November 1, 2024 - for the VAT tax declaration, which is submitted starting from the reporting (tax) period for October 2024.

Also, starting from November 1, 2024, a clarifying calculation of VAT tax liabilities due to the correction of self-identified errors will be submitted in the new form.