[:uk]The Ministry of Finance of Ukraine issued Order No. 400 dated August 9, 2024, which amends a number of regulatory legal acts governing the procedure for filling out and submitting tax reporting on value-added tax (VAT). These changes are aimed at aligning regulatory documents with the latest amendments to tax legislation, particularly considering new laws adopted in 2023 and 2024.
**Key Provisions of the Order:**
1. **Update of Tax Documentation Forms:**
– **Tax Invoice:** The form of the tax invoice has been revised. It must now be issued in electronic form using a qualified or enhanced electronic signature of the authorized representative of the taxpayer.
– **VAT Declaration:** The updated declaration form includes new lines for reflecting operations related to the export of certain types of goods and adjustments to tax liabilities.
– **Adjusting VAT Calculation:** A new form for adjusting calculations is applied to correct independently identified errors in reporting.
– **Calculation of Tax Liabilities for Services Received from Non-Residents:** The form for calculating liabilities has been updated for taxpayers receiving services from non-residents not registered as taxpayers in Ukraine.
2. **Changes in the Procedure for Filling Out Tax Invoices:**
– Tax invoices and their attachments must now be prepared exclusively in electronic form using an electronic signature in accordance with the Law of Ukraine on “Electronic Identification and Electronic Trust Services.”
– A new type of reason code “22” has been introduced for tax invoices issued for operations involving the export of certain types of goods.
– In the case of exporting certain types of goods by VAT payers who meet established requirements, the code “7” must be indicated in the second part of the serial number of the tax invoice.
3. **Detailing Information on Export Operations:**
– The upper left part of the tax invoice must indicate the date and number of the contract under which the export is carried out, as well as the date and number of the customs declaration.
– For operations involving the export of certain types of goods based on forward contracts, a special mark is required.
4. **Units of Measurement and Commodity Codes:**
– When exporting certain types of goods, only one commodity per code according to the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED) can be indicated in the tax invoice. Information about such an operation should be recorded in one line.
– The units of measurement for goods exported or supplied within the customs territory of Ukraine for certain types of goods must be stated in kilograms.
5. **Adjustment of Tax Liabilities:**
– The procedure for adjusting the indicators of the tax invoice in cases provided for in subparagraph 97.4 of paragraph 97 of Section XX “Transitional Provisions” of the Tax Code of Ukraine has been established.
– Adjustments to the indicators of the tax invoice are prohibited after the registration of the adjustment calculation, except in cases of tax rate changes and the accrued tax amount.
6. **Changes in the Procedure for Filling Out and Submitting VAT Reporting:**
– Appendix 1 to the VAT declaration now includes information on adjustments to tax liabilities for operations involving the export of certain types of goods.
– New lines (2.3.1, 2.3.2, 2.3.3) have been introduced in the VAT declaration to reflect operations related to the export of certain types of goods, depending on the applied tax rate.
– The procedure for reflecting adjustments to tax credit and liabilities has been clarified.
7. **Electronic Signatures:**
– All tax invoices and reporting documents must be affixed with qualified or enhanced electronic signatures of the taxpayer’s officials, as well as an electronic seal (if available).
8. **Entry into Force:**
– The order comes into effect on the first day of the month following the month of its official publication.
**Conclusion:**
This order is aimed at improving and updating tax documentation and procedures in the field of value-added tax, particularly in the context of exporting certain types of goods during the period of martial law. It aligns the regulatory legal acts of the Ministry of Finance with current legislation and ensures clearer regulation of tax procedures for taxpayers.[:]
