How to unlock tax invoice 2023?

The topic of "blocking of tax invoices", "status of risky payer" has recently become quite relevant for entrepreneurs, because a significant number of businessmen face such a problem. In this article, we will talk about the successful case of our company.

The client turned to us for legal assistance in unblocking tax invoices and removing the enterprise from the list of risky ones.

The company received a decision to refuse to register a tax invoice. In addition, the company tried unsuccessfully for a long time to get rid of the risky status, but received negative answers from the tax service.

In view of the obvious illegality of the decisions of the Main Department of the DPS in Kyiv, it was decided to go to court in the specified situation.

The administrative lawsuit, among other things, was justified by the fact that the contested decision should contain a clear reason for refusing to register a tax invoice, indicating, in particular, which documents were not provided by the taxpayer, which 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.

It was emphasized that the control body's designation of specific documents that must be submitted by the taxpayer in order to confirm the sufficiency of the grounds for registering tax invoices makes it impossible for the taxpayer to exercise the right to provide substantiated explanations and the necessary primary documents.

The Kyiv District Administrative Court opened proceedings in the case by a decision dated March 30, 2022.

Understanding that the possibility of the Plaintiff's economic activity depends on the results of the court's consideration of the case, we managed to prove that the contested decisions do not contain any motivation for the grounds and reasons for classifying the company as risky taxpayers in accordance with paragraph 8 of the Taxpayer's Risk Criteria and do not contain evidence of the existence of tax information, which indicates the presence of signs of risky operations by the payer with references to relevant documents.

Taking into account the above and the evidence and primary documents available in the case file, which were drawn up by the plaintiff within the framework of economic relations with counterparties, copies of which are provided together with the explanations for decision-making, and which are drawn up in accordance with the requirements of the law and are primary documents certifying the fact real performance of business obligations by the plaintiff and his counterparties, the court recognized the contested decisions as unfounded and subject to annulment.

Yes, by the court decision of August 1, 2023, the administrative lawsuit filed in the interests of our client was satisfied in full.

In conclusion, we would like to note that with many years of experience working with similar issues, our lawyers can offer you several options to choose from: consultation, writing an explanation or turnkey support. So, if you have a similar problem: your tax invoices are blocked or your company is on the list of risky payers - call (073) 007-41-00