The order of the Ministry of Finances no. 256 “On the approval of Amendments to some laws and regulations of the Ministry of Finances of Ukraine” (hereinafter referred to as the Order of the Ministry of Finances No. 256) dd. May 17, 2023, comes into force on August 01, 2023. The Order was published in the Official Bulletin of Ukraine dd. July 31, 2023, No. 65.
The following amendments were introduced by the Order of the Ministry of Finances No. 256:

► amendments to the form of the tax invoice and Procedure of its filling in approved by the Order of the Ministry of Finances of Ukraine dd. December 31, 2015, No. 1307, registered at the Ministry of Justice of Ukraine on January 26, 2016, under No. 137/28267 (as amended from time to time);
► amendments to tax returns from the value-added tax and Procedure of their filling in and submission approved by the Order of the Ministry of Finances of Ukraine dd. January 28, 2016, No. 21, registered at the Ministry of Justice of Ukraine on January 29, 2016, under No. 159/28289 (as amended from time to time).
According to the provisions of clause 46.6 of the Tax Code of Ukraine, the new forms of tax invoices (calculations) shall be applied for the preparation of reporting for the tax period coming after the tax period in which they were published.

So, with due regard to the amendments introduced by the Order of the Ministry of Finances no. 256, the application of the forms starts with:
August 1, 2023 – for tax invoices and calculation of adjustment of quantitative and value indicators to tax invoices which have to be sent by the payers for entering into the Unified Register of Tax Invoices since the abovementioned period (including tax invoices and calculations of adjustment of quantitative and value indicators for the invoices which were drawn up before August 01, 2023 and not entered into the Unified Register of Tax Invoices;September 1, 2023 року – for tax invoice for value-added tax, i.e. that shall be submitted starting from the reporting (tax) period for August 2023.
Moreover, the adjusting calculation of tax liabilities from the value-added tax in connection with the correction of the self-revealed mistakes shall be submitted according to the updated form since September 01, 2023.