Order No. 463 of the Ministry of Finance of Ukraine dated December 28, 2022 “On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine” , registered with the Ministry of Justice of Ukraine on January 11, 2023 under No. 60/39116 (with amendments), will enter into force on April 1, 2023. , which was published in the Official Gazette of Ukraine dated 02.02.2023 No. 11 (hereinafter referred to as Order of the Ministry of Finance No. 463).
In accordance with the order of the Ministry of Finance No. 463 in the new version, in particular, the following forms have been approved:
tax return on value added tax;
clarifying calculation of tax liabilities from value added tax.
Thus, the application of the new forms, approved by order of the Ministry of Finance No. 463, begins with:
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 , which were made before 04/01/2023 and are not registered in the Unified Register of Tax Invoices);
from May 1, 2023 – for the tax return on value added tax, that is, which is submitted starting from the reporting (tax) period for April 2023.
Also, starting from May 1, 2023, a clarifying calculation of tax liabilities from value added tax in connection with the correction of self-identified errors is submitted according to the new form.