Lviv Finance and Taxes
The online EBA Tax Committee meeting on the Tax bills blocking was held on 22nd of September, 2020.
The meeting was attended by Serhiy Meleshko the Chief Inspector of the Tax Risk Analysis Department of the Main Department of State Tax Service of Ukraine in Lviv region, who acquainted the participants with the peculiarities of drawing up tax bills and in which cases their registration may be blocked.
Among the issues considered by the Committee were:
- incorrect registration of “purchase-release” of the goods. In the case when an advance was received for the goods, but the goods themselves have not been delivered yet (“arrival” did not actually take place). Thus, the blocking of the Tax bill will be carried out automatically, which will result the impossibility of the tax credit formation;
- margin on goods / work / service more than 150% and the consequences of the Tax bill registration;
- price adjustment. You should keep in mind that the adjustment calculation should take place within 14 days. If the specified deadline is exceeded, the adjustment calculation will be blocked. Here we talk not only about the money refund, but also the goods return.
If the Tax bill registration is blocked, should remember the following: the taxpayer has 365 days to unlock it. After receiving such an information, the taxpayer should submit in the electronic system the supporting documents for the transaction. Then the State Tax Service of Ukraine in Lviv region, within 5 working days, considers the submitted documents, registers the Tax bill or refuses to register it. If the State Tax Service authority makes a decision to refuse to register a Tax bill, it is always possible to appeal such a decision within 10 days to the State Tax Service of Ukraine or in court.
It is nice to hear and realize that there is no systematic Tax bills registration blocking in Lviv region, because according to the data that Mr. Serhiy presented, from February 1, 2020 in the main department of the State Tax Service in Lviv region were registrated 10 022 Tax bills as a result of the work of the State Tax Service Commission from 13 737 Tax bills that were blocked.
We hope that companies will register tax bills without hindrance, and the number of blocked Tax bills caused by the peculiarities of the automatic Tax bills registration system will decrease. If you have any questions, please contact Maryana Zelinska, Committee Manager of the Western Ukrainian Office of the Association, Maryana.Zelinska@eba.com.ua .
On behalf of the participants, we thank Ivan Durkach for the meeting moderation, Ihor Pikhurko for active participation, and Olena Hleba for the initiative in conducting such a dialogue with experts of the State Tax Service of Ukraine in Lviv region, as well as Mr. Serhiy for clear information.