Documents to unlock the Adjustment calculation

When tax invoices and adjustment calculations are blocked, the VAT payer has 10 days to appeal against this administratively. In such a case, it is important to draw up a competent explanation that the Tax Invoices/Adjustment Calculations were blocked unreasonably. In support of the facts highlighted in the explanation, it is worth attaching a package of documents in accordance with the requirements set forth by the law. If you are interested in legal advice and support in this regard, the lawyers of Prikhodko & Partners Law Firm are ready to help you. We have experts who specialize in tax law, among other things. Therefore, this industry with all related issues is our focus of practice.

Get legal advice on unblocking the Adjustment Calculation

What the current legislation says on this topic

The Unified Register of Tax Invoices in the section on Risk Criteria, approved by the Order of the Ministry of Finance No. 520 dated December 12, 2019, defines an exhaustive list of documents to be submitted together with an explanation to unlock the Adjustment Calculation. The Notice on submission of explanations and copies of documents regarding the Tax Invoices/Adjustment Calculations, the registration of which has been suspended, shall be submitted in the form J(F)1312603. Such notification is generated for one separate Adjustment calculation. Therefore, if several adjustment calculations are blocked, then, accordingly, a notification with explanations and a package of documents for each of them should be generated.

As for the procedure for submitting documents, this can be done not only by the taxpayer himself, but also by his legal representative. Therefore, the lawyers of our law firm can help you. As the practice of numerous appeals to us shows, in many cases, it is the intervention of a tax lawyer that allows you to move the situation forward after numerous attempts by the taxpayer to do it on their own.

What are the requirements for documents

The current legal regulations set out requirements for the documents that must be submitted with the explanation. They are as follows:

• PDF format;
• the size of each of such files is not more than 2 MB;
• creation of an attachment for the transmission of each such file in the prescribed form;
• compliance of the number of documents in the form of attachments with the number specified in the notice with explanations.

As you can see, there are quite a few requirements. It is not surprising that in the short timeframe provided by law for submitting explanations, it can be difficult for a taxpayer to understand and do everything properly on their own. Therefore, the assistance of a lawyer who specializes in tax law and knows the algorithms for acting in such a situation will be appropriate.

Why you should contact us

The team of Prikhodko & Partners Law Firm consists of professionals who know and love their work well. When providing services to our clients, we are result-oriented and know how to use various legal instruments to help them in a truly effective manner.

Calculate the cost of a lawyer in unlocking the Adjustment calculation

There are 2 ways to unblock the Adjustment calculation: administrative (explanation to the State Tax Service) and judicial (appealing the fact of blocking the Tax invoices/Adjustment calculation in administrative proceedings). We know each of these options well in practice and regularly use them. So don't hesitate to contact us. Our experts will help you resolve your tax issues so that such problems do not paralyze your normal business activities.