On 01.05.2023, the order of the Ministry of Finance of Ukraine dated 28.12.2022 No. 463 “On Amendments to Certain Regulatory Acts of the Ministry of Finance of Ukraine”, registered with the Ministry of Justice of Ukraine on 01.11.2023 under No. 60/39116 (as amended) (hereinafter – Order No. 463), which was published in the Official Visnyk of Ukraine dated 02.02.2023 No. 11.
In accordance with Order No. 463, in the new version, in particular, the forms of the VAT tax declaration, clarifying the calculation of VAT tax liabilities, the application of which begins on May 1, 2023, have been approved. For the VAT tax return submitted using the new form – starting from the reporting (tax) period for April 2023.
Also, starting from May 1, 2023, a new form will be used to submit a clarifying calculation of VAT tax liabilities in connection with the correction of self-identified errors.