Business and the State Tax Service discussed the situation with blocking VAT invoices

14/ 04/ 2021

On April 14, the EBA Tax Committee met with representatives of the Main Department of the State Tax Service in Kyiv Oblast and the Northern, Central, and Southern interregional large taxpayer offices. View the video of the meeting During the meeting, there was an expert discussion of various reasons for blocking VAT invoices, adjustment calculations to them, and the reasons for refusing to register data tables with an explanation of the peculiarities of business activities. Despite the fact that invoices of companies registered in the large taxpayer offices are almost never blocked, the issue remains quite relevant given the fairly frequent cases of blocking VAT invoices of counterparties of our member companies. Specialists of the State Tax Service in the Kyiv region explained the most common reasons for blocking invoices, and the procedure for unblocking adjustment calculations, and the way to properly submit a data table with the description of services and activities to avoid further blocking. Thus, the tax authorities advised that in case of blocking the company should call the regional tax office, where it is registered, or write inquiries through the e-office to get in touch directly with risk management specialists of the State Tax Service and clarify its actions regarding the situation with the blocking. After all, there can be a large number of reasons, for example, a risky transaction, a transaction with a risky company, and so on. Depending on the reasons for blocking, the company should provide the correct package of documents to unlock the procedure. Thus, the adjustment of tax invoices requires the submission of an additional package of supporting documents. Besides, it is necessary to provide information on the initial transaction (VAT invoice), which is adjusted, and document the reasons why it is adjusted. We express our gratitude to the leadership of the Main Department of the State Tax Service in the Kyiv region. Also, we have agreed in advance to hold regular meetings to quickly resolve problematic situations without dragging them into court. Thus, in the near future, there will be a meeting on the use of registrars of settlement operations (RSOs) and the software RSOs in distance trade. So, keep up with us to learn about the next meeting announcements! Be the first to learn about the latest EBA news with our Telegram-channel – EBAUkraine.

View the video of the meeting

During the meeting, there was an expert discussion of various reasons for blocking VAT invoices, adjustment calculations to them, and the reasons for refusing to register data tables with an explanation of the peculiarities of business activities. Despite the fact that invoices of companies registered in the large taxpayer offices are almost never blocked, the issue remains quite relevant given the fairly frequent cases of blocking VAT invoices of counterparties of our member companies.

Specialists of the State Tax Service in the Kyiv region explained the most common reasons for blocking invoices, and the procedure for unblocking adjustment calculations, and the way to properly submit a data table with the description of services and activities to avoid further blocking.

Thus, the tax authorities advised that in case of blocking the company should call the regional tax office, where it is registered, or write inquiries through the e-office to get in touch directly with risk management specialists of the State Tax Service and clarify its actions regarding the situation with the blocking. After all, there can be a large number of reasons, for example, a risky transaction, a transaction with a risky company, and so on. Depending on the reasons for blocking, the company should provide the correct package of documents to unlock the procedure. Thus, the adjustment of tax invoices requires the submission of an additional package of supporting documents. Besides, it is necessary to provide information on the initial transaction (VAT invoice), which is adjusted, and document the reasons why it is adjusted.

We express our gratitude to the leadership of the Main Department of the State Tax Service in the Kyiv region. Also, we have agreed in advance to hold regular meetings to quickly resolve problematic situations without dragging them into court. Thus, in the near future, there will be a meeting on the use of registrars of settlement operations (RSOs) and the software RSOs in distance trade.

So, keep up with us to learn about the next meeting announcements!

Be the first to learn about the latest EBA news with our Telegram-channel – EBAUkraine.