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EBA Odesa Financial and Tax Committee: “Unlocking tax invoices and removing the risk status of the payer”

08/ 06/ 2021
  One of the new challenges for business was the stop of the tax invoices/calculation registration of adjustments in the Unified Register of Tax Invoices (TI). Some member-companies of the European Business Association report that the number of VAT invoices blocking registration cases and adjustment calculations (AC) without stating the reason for blocking have been increased. It is also not specified what additional documents are required to unlock such invoices or AC. It is important that without this registration all transactions with counterparties are blocked. The seemingly simple procedure has become a real obstacle for taxpayers, and more so - a tool of pressure from taxpayers. Therefore, at the regular meeting of the EBA Odesa Financial and Tax Committee 8/06/21, we talked about the issue of blocking TI, identification of risky areas of activity, the scope and content of supporting documents to unblock TI/AC and more. Vitaliy Smerdov, Partner of Tax Practice Crowe Mikhailenko, Director of the Chamber of Tax Advisers, Freelance Consultant of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, spoke about the current changes in the tax legislation. In particular, he paid attention to the Draft Order of the Ministry of Finance of Ukraine On approval of changes to the Procedure for forming a schedule of documentary scheduled inspections of taxpayers, which will regulate the formation of a schedule of documentary scheduled inspections of taxpayers. Lyudmyla Zvereva, lawyer, advisor to the practice of tax disputes, labor law Crowe Mikhailenko, said that according to the Decision of the Judges of the Cassation Administrative Court of the Supreme Court of Ukraine, the ability of taxpayers to provide an exhaustive list of documents confirming the legitimacy of fiscal authority of a specific type of criterion for assessing the degree of risk and its presence. Ms. Lyudmyla also provided advice on unlocking the TI and acquainted with the court procedure for unlocking invoices: the appeal procedure, tax information, evidence, change of position, as well as the legal opinion of the Supreme Court, etc. To protect the interests of member companies, EBA appealed to the Cabinet of Ministers, the Ministry of Finance and the State Tax Service to stop unjustifiably blocking VAT invoices, thereby forcing companies to pay double VAT to the budget: both by the supplier and the buyer. Also, in order to make the invoices registration  process to work legally now, the Association proposed amendments to the Cabinet of Ministers Resolution #651165 in terms of the taxpayer risk criteria improving. Namely, it was a question of obliging the State Tax Service to consider such complaints in the presence of company representatives.

One of the new challenges for business was the stop of the tax invoices/calculation registration of adjustments in the Unified Register of Tax Invoices (TI). Some member-companies of the European Business Association report that the number of VAT invoices blocking registration cases and adjustment calculations (AC) without stating the reason for blocking have been increased. It is also not specified what additional documents are required to unlock such invoices or AC. It is important that without this registration all transactions with counterparties are blocked. The seemingly simple procedure has become a real obstacle for taxpayers, and more so – a tool of pressure from taxpayers.

Therefore, at the regular meeting of the EBA Odesa Financial and Tax Committee 8/06/21, we talked about the issue of blocking TI, identification of risky areas of activity, the scope and content of supporting documents to unblock TI/AC and more.

Vitaliy Smerdov, Partner of Tax Practice Crowe Mikhailenko, Director of the Chamber of Tax Advisers, Freelance Consultant of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, spoke about the current changes in the tax legislation. In particular, he paid attention to the Draft Order of the Ministry of Finance of Ukraine “On approval of changes to the Procedure for forming a schedule of documentary scheduled inspections of taxpayers”, which will regulate the formation of a schedule of documentary scheduled inspections of taxpayers.

Lyudmyla Zvereva, lawyer, advisor to the practice of tax disputes, labor law Crowe Mikhailenko, said that according to the Decision of the Judges of the Cassation Administrative Court of the Supreme Court of Ukraine, the ability of taxpayers to provide an exhaustive list of documents confirming the legitimacy of fiscal authority of a specific type of criterion for assessing the degree of risk and its presence. Ms. Lyudmyla also provided advice on unlocking the TI and acquainted with the court procedure for unlocking invoices: the appeal procedure, tax information, evidence, change of position, as well as the legal opinion of the Supreme Court, etc.

To protect the interests of member companies, EBA appealed to the Cabinet of Ministers, the Ministry of Finance and the State Tax Service to stop unjustifiably blocking VAT invoices, thereby forcing companies to pay double VAT to the budget: both by the supplier and the buyer. Also, in order to make the invoices registration  process to work legally now, the Association proposed amendments to the Cabinet of Ministers Resolution #651165 in terms of the taxpayer risk criteria improving. Namely, it was a question of obliging the State Tax Service to consider such complaints in the presence of company representatives.

Speakers

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Vitaliy Smerdov
Партнер податкової практики Crowe Mikhailenko, директор Палати податкових консультантів, позаштатний консультант Комітету ВР України з питань фінансів, податкової та митної політики
Людмила Звєрєва
Адвокат, радник практики податкових спорів, трудового права Crowe Mikhailenko
Vitaliy Smerdov
Людмила Звєрєва

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