At present, not so many tax invoices (hereinafter − TI) have been blocked. Only 1.1%, according to the Ministry of Finance. It is difficult to confirm or refute these data. However, what should be done, if you are faced with the problem of TI blocking? We offer the following algorithm of actions.
Receiving a receipt
The suspension of registration of risky TI should be confirmed by a receipt, which the VAT payer receives in electronic form from the controlling authority during the trading day. The receipt, in particular, contains a proposal to the payer to provide an explanation and/or a copy of the documents sufficient for the control authority to decide on the registration in the Unified Register of Tax Invoices (hereinafter – URTI) of such TI or the adjustment calculation.
Submission of information to the SFSU commission for consideration
Having received a receipt for the termination of registration of TI, the payer has the right to submit for consideration by the Commission of the State Fiscal Service of Ukraine (hereinafter − SFSU) information provided in the order of the Ministry of Finance “On approval of the criteria for assessing the degree of risk sufficient to stop the registration of the tax invoice/ adjustment calculation in the Unified Register of Tax Invoices and the Exhaustive list of documents sufficient to make a decision on registration of the tax invoices/ adjustment calculation in the Unified Register of Tax Invoices” of 13.06.2017 No. 567 (hereinafter − Order No. 567) in the form on:
- types of economic activity according to the Classification of types of economic activity (CTЕA SC 009: 2010);
- commodity codes according to Ukrainian Classification of Commodities for Foreign Economic Activity, which are supplied (manufactures) and/or purchases (receives) by the payer of value added tax (hereinafter − VAT) on a regular basis;
- service codes according to the State Classifier of Products and Services (SC 016-2010), which are permanently supplied (manufactured) and/or purchased by the payer.
The information is provided in the form of a taxpayer’s data table according to the established form J (F) 1312301. The completed table is sent exclusively in electronic form by means of electronic communication, subject to the registration conditions in accordance with the procedure established by the legislation, electronic digital signature of the responsible persons.
Electronic formats of the table are placed on the official web-portal of the State Social Insurance Administration in the section “Electronic reporting” / To taxpayers on electronic reporting / Information and analytical support / Register of electronic forms of tax documents.
The table can be formed and sent through the personal cabinet of the electronic service “Electronic cabinet of the payer”, the entrance to which is carried out at the address: cabinet.sfs.gov.ua, as well as through the official web portal of the SFSU.
Also, for the formation of a table in electronic form, the taxpayer can independently choose, at his own discretion, any software that forms the source file in accordance with the approved format (standard).
Confirmation of receipt of the table is the first receipt (delivery receipt). After processing and reviewing the table by the SFSU commission, the second receipt is to be sent to the payer within five working days, in which the information about the result of the consideration (inclusion / non-inclusion of information) is indicated.
Formation of documents list
In addition, by Order No. 567 was approved the list of documents (hereinafter − List), sufficient for the decision to register a tax invoice / adjustment calculation in the URTI. These include contracts, correspondence with counterparties, primary documents, power of attorney, documents confirming the conformity of products (declarations of conformity, certificates of quality, certificates of conformity) and the availability of which is provided by the agreement and / or legislation.
The VAT payer has the right to submit written explanations and / or copies of documents specified in the List, to the controlling authority at the main place of his/her registration for 365 calendar days from the date of the tax liability.
Decision of the controlling authority
In case of acceptance of a positive decision by the SFSU commission, the tax invoice, the registration of which was suspended, should be registered on the day of the decision to register it in the URTI.
The decision to refuse registration can be appealed against in an administrative or judicial manner. In the case of a court appeal, the TI can be registered on the date of legal validity by a court decision on the registration of the corresponding tax invoice in the URTI.
Finally, it should be reminded that during the period of suspension of registration of TI in the URTI and until the decision on its restoration, the penalties for late registration are not applied.
