[:uk]On August 28, 2024, the Ministry of Finance of Ukraine issued Order No. 418 on amendments to the order dated August 9, 2024, No. 400. This order was registered with the Ministry of Justice of Ukraine on September 3, 2024, under No. 1343/42688.
Main provisions of the order:
1. **Amendments to the previous order No. 400**:
– **In subparagraph 6 of paragraph 1**, the fifteenth paragraph has been replaced with the fifteenth to twentieth paragraphs of the following content:
– **Subparagraph 9**:
– In **the third paragraph**, the numbers “3.2” have been replaced with “3.2.1, 3.2.2”.
– In **the fourth paragraph**:
– The numbers “3.2” have been replaced with “3.2.1, 3.2.2”.
– After the words “are not filled in,” the words and numbers have been added: “, except for tax invoices drawn up in connection with the use of production or non-production assets, other goods/services not related to business activities, which according to paragraph 8 of this Procedure indicate reason type 13, in which columns 3.1, 3.2.1, 3.2.2, 3.3, 5-9 are filled in.”
– In **the fifth paragraph**, the numbers “3.2” have been replaced with “3.2.1, 3.2.2”.
– **Subparagraph 10 of paragraph 1** has been supplemented with a comma “,” after the words “electronic signature certificates”.
– **In subparagraph 5 of paragraph 2**, the words and numbers have been replaced accordingly:
– “(D4) (appendix 4)” has been replaced with “Β«(D3) (appendix 3)Β»”.
– “(D5) (appendix 5)” has been replaced with “Β«(D4) (appendix 4)Β»”.
– “(D6) (appendix 6)” has been replaced with “Β«(D5) (appendix 5)Β»”.
– “(D7) (appendix 7)” has been replaced with “Β«(D6) (appendix 6)Β»”.
2. **Instructions to the Department of Tax Policy**:
– Submit this order for state registration to the Ministry of Justice of Ukraine.
– Ensure the publication of this order.
3. **Entry into force**:
– The order shall enter into force on the 1st day of the month following the month of its official publication.
4. **Control over execution**:
– Entrusted to the Deputy Minister of Finance of Ukraine, S.I. Vorobei, and the Head of the State Tax Service of Ukraine.
This order introduces clarifications and technical changes to the previous order concerning the correctness of filling out tax invoices, adjustments to the numbering of columns and appendices, as well as clarifications of formulations to ensure clarity and unambiguity in tax reporting.[:]
