Фото: Court appeal against the blocking of tax invoices

"Taxes are the price we pay for the opportunity to live in a civilized society".

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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Court appeal against the blocking of tax invoices

Reading time: 4 min.

When you received a refusal to register tax invoices, and the administrative method of resolving the issue did not yield results, you need to go to court. Our team knows how to help clients in such cases, since tax law is one of the key areas of specialization of the specialists of the law firm "Prikhodko&Partners". It is very important to deal with the issue in time, because in other cases the company faces a number of negative consequences.

What will happen if you don't go to court?

If you do not appeal the refusal to register tax invoices, your counterparties cannot receive a tax credit. Some people believe that the solution may be to give money, but this is also not an option, because in this case your partner will not be able to get the product nomenclature for conditional storage in ЕРPN. If you look at the perspective, then in case of resale of the goods, the invoices will also be stopped due to the lack of nomenclature. At the same time, providing explanations will not help to solve the problem. Thus, your unresolved situation will lead to problems for your business partners. This will make cooperation with you unprofitable, spoil the reputation and relationships that have been built up over a long time.

This development of the situation is natural, since tax officials will see the sale of goods that are not "at the entrance". And this already works as a basis for riskiness, so at once several companies that interact face an identical problem. The whole chain of cooperation suffers from one link.

What threatens the situation in the systemic perspective?

In addition to the obvious consequences of the described situation in the form of blocking of the PN at the entrance and exit, there may be non-obvious consequences of such a problem. For example, this is the cancellation of a certificate or license due to the fact that the company was included in the list of risky ones. And, of course, in this case, you can forget about the VAT refund, which also greatly reduces the profitability of the business.

How do the consequences of the problem accumulate?

If the State Revenue Service has a recorded fact about the refusal to register a tax invoice, and the company does not contest it in any way, then such a situation is perceived as tacit consent on the part of the taxpayer, and the transaction - as one that did not exist. At the same time, tax officials, seeing the absence of a court appeal, have a reason to conduct an audit of the taxpayer.

What are the myths in this topic?

Some taxpayers mistakenly think that if there was a refusal to register the invoice, it can be "resubmitted" again. It does not. This absolutely cannot be done. Otherwise, tax officials will interpret such an action as evidence of the existence of a new invoice without a corresponding economic transaction behind it. With the help of a letter to the DPS, it will not be possible to remove one of those invoices or certify that it was made by mistake, since the fact of refusal will already be recorded. Accordingly, there are 2 invoices for 1 event, which will certainly be revealed during the inspection. The consequence is a fine and the company's entry into the list of risky. But that's not all either. The duplicate invoice will most likely be stopped as well. You will have to go to court anyway, but the situation will be worse.

 

How to prevent a negative development of events?

If the tax invoice is stopped, and the administrative way of solving the problem in the form of an explanation did not work, it is necessary to go to court and solve the problem until it gave rise to a number of other complications according to the cumulative principle. The team of our law office knows how to help you, because we have good experience in this category of cases and work for results.

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Head of tax law practice

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

Contact now
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