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New procedure for suspension of registration of tax invoices / calculation of adjustments in ERPN. What’s new?
New procedure for suspension of registration of tax invoices / calculation of adjustments in ERPN. What’s new?
Perepelchenko Anatolii
The Cabinet of Ministers of Ukraine by Resolution of 11.12.2019 № 1165 approved a new Procedure for suspension of registration of a tax invoice / calculation of adjustments in ERPN.
The approved Procedure for suspension of registration of a tax invoice / calculation of adjustment in ERPN defines:
the procedure for automated monitoring of compliance of tax invoices / adjustment calculations with risk assessment criteria;
the procedure for suspending the registration of a tax invoice / adjustment calculation, registration of such tax invoice / adjustment calculation in the ERPN;
the procedure for submitting the Taxpayer Data Table;
the procedure for making relevant decisions by the Commission of the controlling body;
VAT risk criteria;
a list of indicators that determine the positive tax history of the VAT payer;
risk criteria for transactions.
Also, this resolution approved the Procedure for reviewing the complaint against the decision to refuse to register the tax invoice / calculation of adjustments.
Resolution 65 1165 01.02.2020 comes into force. From this date, the resolution of the Cabinet of Ministers of February 21, 2018 № 117 expires.
We will remind: earlier courts of the first and appellate instance recognized illegal blocking of tax invoices / calculations of adjustment according to the resolution of CMU from 02/21/2018 № 117 (the decision of District administrative court of Kiev from 06/05/2019 and the decision of the Sixth appellate administrative court from 10/12 .2019 in the same case). However, the Supreme Court suspended these decisions (see the Supreme Court's judgment of 16 December 2019 in case № 826/12108/18). Thus, the old risk criteria for blocking tax invoices, approved by the Cabinet of Ministers of 21.02.2018 № 117, although approved in violation of regulatory procedures, but continued to operate.
Currently, the Cabinet of Ministers has approved a new procedure for blocking tax invoices / adjustment calculations, as well as new risk criteria in compliance with regulatory procedures.
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