TI and AC – unlocked: in which period to TO and TC?

Blocking of tax invoices creates many problems for business entities. But after their successful unlocking, many questions arise regarding the TO and TCs, namely in which reporting period they should be displayed.

For this, it is necessary to use the clarifications of the fiscal authorities, as well as the requirements of the legislation.

It is worth emphasizing that this issue is regulated by Art. 192 of the PKU. Also, it is necessary to take into account the requirements of clause 201.10 of the Code of Civil Procedure, according to which the seller cannot display the TC until the TI is registered or unlocked.

Before answering this question, you need to look at the situation from the standpoint of both the buyer and the seller.

Unlocked TI and AC of the seller

In this case, it should be assumed that the tax invoice will be included in the declaration during the period of its preparation, regardless of blocking or registration in the single register of tax invoices. That is, if the registration is on time, then it should be displayed during the assembly period - after unlocking. In case of untimely registration - during the period of referral for registration of such RK.

Unlocked TI and AC of the buyer

If we look at the situation from the buyer's side, the buyer includes the display of the unlocked TI and AC in the tax credit only after the unblocking and during the unblocking period or in the next declaration that will be submitted.

Regarding the terms

A tax invoice (TI) or adjustment calculation (AC) can be included in the tax credit within 365 days from the day the TA/AC was issued. But it is worth noting that in the case of blocking of TI/AC and during martial law, this period is suspended.

Example

For example, a tax invoice made in November was sent for registration in December but was blocked. It was unlocked in January. In accordance with the requirements of the law, the right to be included in the tax credit will arise during the unblocking period, perhaps in January, or in the nearest unsubmitted declaration. Although some tax officials do not take into account the norm regarding the reflection in the nearest unsubmitted declaration.

But it should not be forgotten that no one has canceled the rules of item 198, that is, it can be included in the current or later, within 365 calendar days, from the date of conclusion of such a tax invoice or AC. This does not mean that it must be shown in the nearest declaration, the main thing is no later than 365 days after unlocking.

Recommendations

If you have doubts about which period to display TO and TC after unlocking the TI/AC, consult with tax law specialists, because only with their help can you correctly submit tax returns and avoid fines.

Timely legal assistance is the key to success.