APPEAL OF THE DECISION ON REFUSAL TO REGISTER A TAX INVOICE IN COURT PROCEDURE

An urgent problem for VAT payers today is the blocking of tax invoices and adjustment calculations. Yes, a blocked tax invoice causes not only reputational losses, but also worsens business relations, because your counterparty will not be able to include 20% of the transaction amount for which the tax invoice was drawn up in the registration limit.

Due to such actions of the tax authority, entrepreneurs have problems, since not everyone knows how to find a way out of such a situation.

It is worth noting that the taxpayer has the right to bypass the administrative appeal procedure and immediately apply to the District Administrative Court.

To attention! The deadline for filing an administrative lawsuit will be 6 months from the moment of receiving the decision of the Commission of the Main Department of the State Police on refusal to register a tax invoice. In case of filing a complaint against such a decision, the term will be 3 months.

When preparing a statement of claim, it is correct to determine the subject composition of this case. In cases where the subject of the appeal is the refusal to register a tax invoice, the territorial body of the tax service will act as the defendant in the part of the cancellation of such a decision, and the DPS of Ukraine - in the part of the obligation to register the disputed tax invoice in the Unified register of tax invoices on the date of their actual receipt.

When building a legal position in your case, it is necessary to pay attention to the fact that the duty of proving the legality of the decision will rest with the supervisory authority.

Yes, the contested decision must contain a clear reason for the refusal to register the tax invoice, indicating, in particular, which documents were not provided by the taxpayer that would be sufficient for the commission to make a decision on the registration of the tax invoice, in particular, regarding the supply/purchase of goods/services, storage and transportation, etc.

Failure of the controlling authority to specify specific documents that must be submitted by the taxpayer in order to confirm the sufficiency of the grounds for registration of tax invoices makes it impossible for the taxpayer to exercise the right to provide substantiated explanations and the necessary primary documents.

In addition, the failure of the controlling body to comply with the legally established requirements regarding the content, form, justification and motivation of the decision to stop the registration of the tax invoice leads to an unjustified restriction of the right of the taxpayer to be notified of the need to provide documents according to an exhaustive list and leads to the illegality of such a decision.

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