New form of tax invoice

On April 1, 2023 the order of the Ministry of Finance of December 28, 2022 No. 463 "On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine" will enter into force.

One of the main innovations of the order is the approval of the form of:

• tax invoice;
• tax return on value added tax;
• detailed calculation of tax liabilities from value added tax.

Application of new forms begins from:

• April 1, 2023 - for tax invoices and calculations of adjustments of quantitative and value indicators to tax invoices, which from the specified period the payers are obliged to register in the Unified register of tax invoices (including tax invoices and calculations of adjustments of quantitative and value indicators to such invoices that were drawn up before April 1, 2023 and are not registered in the Unified Register of Tax Invoices);
• May 1, 2023 - for the tax return on value added tax, which is submitted starting from the reporting (tax) period for April 2023.

In addition, from May 1, 2023, a new form will be used to submit a clarifying calculation of tax liabilities from value added tax in connection with the correction of self-identified errors.