Filing a complaint about unblocking a tax invoice

The registration of tax invoices is an important component of an effective tax system that ensures transparency and control over the circulation of goods and services in the business sector. Tax invoices play a key role in registering the volume of transactions and accounting for tax liabilities, as well as in generating data for tax reporting and analysis of business activities.

However, sometimes companies may be denied registration of tax invoices for various reasons, which requires careful analysis and appropriate measures to protect their rights and interests. In this article, we will consider the main grounds for refusal to register tax invoices, as well as the procedure for appealing against them in accordance with the current legislation of Ukraine.

The tax legislation of Ukraine defines certain grounds on which the registration of tax invoices may be denied. Such grounds may be diverse, including incompleteness or incorrectness of the submitted data, submission of documents that violate the requirements of the law. It should not be forgotten that a negative decision can be obtained if the counterparty's details, information about goods (works, services) or tax rates are incorrect.

In the event of a refusal to register tax invoices, the taxpayer has the right to appeal this decision.

Pursuant to Article 56 of the Tax Code of Ukraine, an entrepreneur has the right to appeal against a decision to refuse to register tax invoices. The appeal may be filed with a higher tax authority within 10 business days from the date of receipt of such refusal. The State Tax Service of Ukraine is obliged to consider the appeal and make a decision within 10 calendar days from the date of its submission.

When preparing a complaint, an entrepreneur should prepare substantiated information on the objective ability to perform work (supply goods) in the declared volumes and provide relevant evidence. In addition, it is necessary to prepare arguments that will refute the position of the regional commission of the Main Department of the State Tax Service. In the context of filing a complaint, it is very important that the shortcomings in the decision to refuse and violations of tax legislation by the tax authorities are clearly noted in the complaint.

If you are facing a refusal to register your tax invoices, our lawyers will help you understand the situation and find an effective solution. Our law firm has extensive experience in tax law and is ready to provide you with competent support.

Contact us and we will provide professional preparation of documents and reliable assistance in unblocking tax invoices. Fill out the form on our website and our tax lawyer will contact you shortly.