The Ministry of Finance of Ukraine issued executive order dd. 23.01.2015 No.13 On Changes to Some Enactments of the MFU, registered with the Ministry of Justice on January 30, 2015, under No.102/26547 (hereinafter – order No.13), which sets out changes, in particular, to the VAT reporting, adjustments for VAT payments correcting VAT errors. The procedure for filling out and submitting VAT tax returns is set out in the order passed by the Ministry of Finance on September 23, 2014, under No.966, and registered with the Ministry of Justice of Ukraine on October 14, 2014, under No.1267/2604 (hereinafter – order No.966), the message of the National Fiscal Service says.
Order No.13 came into effect on the date of publication in the official gazette – January 30, 2015 (published in the official newspaper – Official Herald of Ukraine, 2015, No. 6).
Given the above said, VAT tax returns and adjustment notes for accounting periods – in February and 1st quarter of 2015, are to be made on the forms specified in the revised edition of resolution No.13, starting March 01, 2015.
VAT reporting for accounting (fiscal) periods - ІV quarter of 2014 and January 2015 should be made by completing the form approved in resolution No.966 (excluding amendments adopted by resolution No.13).
