Complaint against the decision to refuse registration of a tax invoice

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Yasinskiy Yevhen

Head of tax law practice

An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.

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Complaint against the decision to refuse registration of a tax invoice

Reading time: 4 min.

Blocking of tax invoices is a fairly common situation faced by Ukrainian taxpayers. Such a problem needs an urgent solution for several reasons.

  • First, it prevents the continuation of entrepreneurial activity in the usual format.
  • Secondly, not only the company itself suffers from such a situation, but also those counterparties with whom it interacts in its business relations. For example, they cannot get a tax credit.

So relationships begin to deteriorate, and one problem, according to the snow avalanche principle, causes others. This means that it is necessary to resolve the issue by disputing the blocking of invoices.

 

Lawyers of the "Prikhodko&Partners"law firm specialize, among other things, in questions related to the field of tax law. So you can apply and get quality help.

Why is it important to challenge the blocking of the invoice in time?

The consequences that can be faced in the event that the invoice is blocked have already been mentioned above. In order not to multiply them, it is worth appealing such a decision of the tax authorities. Moreover, in a huge number of cases, the taxpayer faces such consequences not because he really violates the law, but because the automatic invoice registration system, based on a set of features, marked the business operation as risky.

Therefore, it is necessary to use those legal levers and tools that make it possible to solve the problem. These are the administrative and judicial formats for challenging the blocking of tax invoices. As for the complaint to the State Tax Service itself, this is an administrative method. It must be used quickly enough, because the taxpayer has only 10 days from the moment when the invoice was blocked to file a complaint.

A complaint is submitted in electronic form either by the taxpayer himself or by his legal representative.

What should be included in the complaint?

This document must contain the following information:

  • Surname and first nameor name of the taxpayer;
  • Identification code;
  • the number and date of the contested decision on refusal to register a tax invoice;
  • information about why exactly the taxpayer disagrees with the decision to refuse to register invoices;
  • requirements of the taxpayer.

You can also add documents to the complaint that confirm the information contained in it. We prefer to actually do this so that the complaint looks more convincing.

 

What to do if the complaint is not satisfied?

The fact that the complaint is made in a high-quality and reliable manner does not guarantee its satisfaction. Here it is necessary to honestly state the situation that takes place in practice. So if events develop according to such a scenario, you need to go to court to defend the rights and legitimate interests of your company. The review takes place in the order of administrative proceedings. You can submit an application based on the location of either the plaintiff or the defendant.

As our regular practice shows, such cases are winning. Therefore, you should not delay defending your rights. However, administrative and judicial formats complement each other in this context. When the court sees that you are really conducting your business without violations, and that you tried to resolve the issue administratively with the representatives of the State Tax Service, this proves in your favor. Contact us - and we will help you with quality.

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