Risk criteria for operations

"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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Risk criteria for operations

Reading time: 4 min.

The potential riskiness of a business transaction is directly related to whether the tax invoice will be registered. When an automatic system is activated, which, based on a combination of factors, determines a business transaction as risky, it leads to the fact that the invoice is blocked. The usual economic activity of the company stops, and the counterparties of the enterprise cannot receive a tax credit. If the problem is not solved, its negative consequences grow according to the cumulative principle. So you should immediately contact professional lawyers who can help.

Challenging the blocking of tax invoices belongs to the direct focus of the practice of the Prikhodko&Partners law firm. But before touching on the advantages of our work in more detail, we suggest that you familiarize yourself with this issue in general terms.

Risk criteria for operations - information deskWhat is SM KOR?

SM KOR is a new mechanism that analyzes the tax invoice for risk. Such analysis is carried out automatically. The implementation of this system took place on the basis of the relevant norms of the Tax Code of Ukraine. The goal, which was declared during the implementation of the SM KOR, is to effectively combat tax evasion. The work of the mechanism is based on the analysis of taxpayer reporting data.


Despite the fact that the very principle of operation of the system should be constructive, its real functioning in the practical plane shows that the blocking of tax invoices is often unjustified. And here the business needs legal support.

Risk criteria for operations - gry 4883

Risk criteria for operations - team informationWhat are the criteria for the riskiness of operations?

The criteria for the riskiness of economic transactions are specified in Resolution of the CMU № 1165 of December 11, 2019. They are as follows:

  • Forged or lost documents that the taxpayer used during his registration or re-registration.
  • Taxpayer registration for transfer of ownership to persons who have disappeared, died or do not exist at all.
  • Registration by those persons who had no intention of actually conducting economic activity.
  • Registration or re-registration of a VAT payer without the consent of the founders and managers.
  • The taxpayer does not have bank accounts.
  • Failure to submit VAT returns for the last 2 reporting periods.
  • Failure to submit income tax returns for the last reporting period.
  • The controlling body receives information about the activities of the taxpayer, which indicates the riskiness of the business transactions.

Our law firm helps in various situations related to the blocking of invoices. For example, we are often contacted when the blocking was based on the first reason and there is a situation with lost documents. We know what to do and in what sequence to act in order to help the client company. Therefore, you can trust us to solve this problem instead of accumulating negative consequences for your business from delaying proactive actions.


Risk criteria for operations - group protectionWhy should you contact us?

The team of the Prikhodko&Partners law office are specialists who work for results. We know from practice that the administrative method of solving the problem by writing an explanation to the DPS may not help when there are abuses on the part of tax officials.

Therefore, we effectively defend the interests of our clients in court. We have an understanding of how to make the case really win-win, and you can return to your usual business activities.

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