THE GROUNDS OF A CLAIM FOR UNLOCKING THE TAX INVOICE

As is known, all VAT payers are obliged to draw up and register a tax invoice for the transaction in the Unified Register of Tax Invoices according to the "first occurrence" rule.

However, for various reasons, such a tax invoice can be stopped, and in such a case, the company has to submit an explanation for consideration by the relevant Commission of the State Department of State of Ukraine in Kyiv.

Based on the result of consideration of such explanations, the tax authority makes a decision on registration or refusal of registration.

Appealing the suspension of registration of a tax invoice will not give you the desired result, since the very fact of suspension of registration will not generate negative consequences for the payer and will not violate the rights of the tax payer. The same applies to the decisions of the State Tax Service of Ukraine made as a result of considering your complaint.

When submitting a claim to the district administrative court in the case of declaring the decision to refuse registration of tax invoices illegal, it is necessary to pay attention to the following positions of the court.

The lack of reasons for their adoption in the contested decisions is a reason for concluding that they are unfounded.

Yes, the contested decision must contain a clear reason for the refusal to register the tax invoice, specifying, 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 of goods/services storage and transportation, etc.

Failure to indicate by the controlling body the specific documents that must be submitted by the taxpayer in order to confirm the sufficiency of the grounds for the registration of tax invoices makes it impossible for the taxpayer to exercise the right to provide reasonable explanations and the necessary primary documents.

In addition, the failure of the controlling body to comply with the legally established requirements regarding the content, form, justification, and motivation of the decision to stop the registration of the tax invoice leads to an unjustified restriction of the right of the taxpayer to be notified of the need to provide documents after an exhaustive transfer and leads to such a violation.

The lack of specificity of the requirements of the controlling body regarding the provision of documents, the decision to refuse registration of the tax invoice does not meet the criterion of reasonableness.

The decision of the subject of power must be based on the assessment of all relevant facts and circumstances. As a rule, the circumstances provided for by the applicable legal norm are relevant. The subject of authority must take into account all these circumstances, that is, give them a legal assessment: take into account or reject. In case of rejection of certain circumstances, the conclusions must be motivated, especially when the decision is unfavorable for the person.

Therefore, the decision of the commission on stopping the registration of the tax invoice/calculation of the adjustment in the Unified Register of Tax Invoices was made without taking into account all the circumstances and not in the manner specified by the law, and therefore, is illegal and subject to cancellation.

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