UNLOCKING OF TAX INVOICES WHICH WERE BLOCKED UNDER ITEM 1 OF THE CRITERIA OF RISK OF OPERATIONS

 Quite a lot of entrepreneurs face situations when during a financial transaction, their tax invoices are blocked by an automated system, after which a receipt of tax invoice appears in the electronic office of the taxpayer, which contains information about the refusal to register such an invoice under paragraph 1. Criteria for riskiness of transactions established by the Resolution of the Cabinet of Ministers of Ukraine dated 11.09.2019 № 1165 "On approval of procedures for suspension of registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices" (hereinafter - the Resolution).

 Clause 11 of the Resolution stipulates that the Receipt on suspension of registration of a tax invoice / adjustment calculation shall indicate:

• Number and date of tax invoice / adjustment calculation;
• Criterion (criteria) of taxpayer risk and / or risk of transactions, on the basis of which (which) the registration of the tax invoice / adjustment calculation is suspended in the Register, with the calculated indicator for each criterion to which the taxpayer meets;
• Proposal to provide the taxpayer with explanations and copies of documents necessary for consideration of the decision of the controlling body to decide on the registration of the tax invoice / calculation of adjustments in the Register or refusal of such registration.

  WHY DOES IT HAPPEN, AND HOW TO ACT IN A SIMILAR SITUATION?

 For the most part, the procedure for unlocking a tax invoice follows the standard scenario. The taxpayer provides the necessary explanations and copies of documents to confirm the information specified in the tax invoice, hoping to unlock the tax invoice. However, then, the taxpayer receives a decision from the Commission at the regional level, to refuse to register the tax invoice, indicating the need to provide certain copies of documents, etc..

 Then the taxpayer, pursuant to paragraph 56.23.1 of Article 56 of the Tax Code of Ukraine and on the basis of paragraph 1 of the Resolution of the Cabinet of Ministers of May 21, 2014 № 236 appeals to the State Fiscal Service of Ukraine, which is the central executive body, providing specified in the Decision Regional level copies of the documents described in the relevant Commission Decision.

 For the most part, the Taxpayer does not receive any response to such a Complaint. In this case, you should pay attention to the provisions of paragraph 56.23.3 of Article 56 of the Tax Code of Ukraine where it is specified that the Complaint against the Decision to refuse registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices is considered executive power, which implements the state tax policy. The term of consideration of the Complaint cannot be extended.

 However, in practice, despite this rule, the tax invoice remains blocked. In this case, you should seek protection of your rights in court. Also, before going to court, it will not be superfluous to find a lawyer who specializes in this area.

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