The Ministry of Finances supplemented the Procedure of unblocking Tax Invoices / Calculation of adjustment* with a new revolutionary regulation. The updating was enshrined in the order of the Ministry of Finances dd. January 12, 2023, № 19. According to the amendments, the process of making decision on the registration / denial of registration of tax invoice / calculation of adjustment will take course in the following way:

The State Tax Service within 5 business days coming after the day of receipt of the explanations and copies of the documents for unblocking tax invoices:

► either makes a decision on the registration of tax invoice / calculation of adjustment;

► or makes a decision on the denial of registration of tax invoice / calculation of adjustment in the event of provision of the copies of documents made up in breach of the law by the taxpayer, and sends it to the taxpayer according to the established form.

► or sends a notice to the payer with an offer to provide more explanations and copies of the documents.

The State Tax Inspection sends the abovementioned notice according to the approved form along with the list of the documents that are missing for making decision on the further destiny of tax invoices / calculation of adjustment. The payer will have 5 business days to answer. If the payer does not respond, the State Tax Service makes decision on the basis of the explanations and copies of the documents submitted before on the 7^th business day after sending notice to the payer.

We hope that the tax officers will send the notices about the provision of more explanations and documents to the payers rather than hurry into making a decision on the denial of registration of tax invoices. Thus they will give a second chance to the payers for confirmation of the fact of making a transaction.

The decision on the denial of registration of tax invoices / calculation of adjustment shall be made in the event of:

– non-provision of more written explanations and copies of documents after receipt of the Notice;

– and/or non-provision of written explanations and copies of documents as to confirmation of the information specified in tax invoice / calculation of adjustment;

– and/or provision of copies of documents made up / executed in breach of the law by the taxpayer.

According to the text of the Order No. 19 it will come into force in 15 days after the day of its publication. The document was published in the “Official Bulletin of Ukraine” on February 21, 2023. Consequently, all the abovementioned changes will come into force on March 8, 2023.

*The Procedure of making a decision on the registration / denial of registration of tax invoices / calculation of adjustment in the Unified Register of Tax Invoices approved by the Order of the Ministry of Finances dd. December 12, 2019, No. 520.