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Resumption of registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices after the suspension of registration
In February 2018, the Cabinet of Ministers adopted, and on March 22, a resolution came into effect, which includes the procedure for suspending tax invoices / adjustments to the URTI.
Submission of tax invoices is provided by law for entrepreneurs - VAT payers to document settlements for work, goods and services. For the buyer, this document is the basis for obtaining a tax credit. At the same time, untimely registration of non-taxable persons threatens the business entity with a fine.
Fiscal authorities monitor taxation in order to establish the risks of violation of the law, as well as fictitious transactions for obtaining a tax credit. When such risks are identified, invoices are blocked. To restore them, you will need to correct the identified violations. Failure to eliminate errors and shortcomings will cost the taxpayer an amount equal to 10-100% of the paid VAT.
If you have any difficulties with filing tax invoices and calculating adjustments, if the tax department found errors, contact the specialists of the RegService company. Professional accountants and auditors will help you deal with the correctness of tax documents, which means avoiding administrative responsibility and getting a tax credit.
More about the service
A tax invoice is a document in electronic form, which displays transactions for the purchase and sale of goods, services, works and which confirms the occurrence of a tax liability for the seller and the right to a tax credit for the buyer. It is filled in in accordance with the requirements of the Tax Code and sent to the Unified Register of Consignments.The calculation of the correction is also an electronic document. Drawn up to correct errors in TI, adjust quantities
The calculation of the correction is also an electronic document. It is compiled to correct errors in tax documents, adjust the quantity and value of goods, display changes in business transactions.
Tax invoices are registered in the Register if:
- hey fall within the cut-off definitions. That is, when the tax burden - D - decreased from 5 to 3%; the D value is available to the entrepreneur in the electronic account on the 10th of the month; Indicator D takes into account deliveries at a zero rate;
- The VAT payer has a positive tax history;
- TI does not meet the criteria of riskiness of the operation.
Registration of TI is suspended in cases when they:
- Does not meet cutoff criteria;
- The taxpayer or transaction meets the risk criteria.
How to renew registration of TI / CC
In accordance with the Procedure for the suspension of registration of tax invoices and the calculation of corrections for unblocking tax documents, special commissions are engaged at the local level (SFS administrations in the regions, Kiev, the Office of large taxpayers) and at the central (fiscal service commission).
After blocking TI / CC, the entrepreneur has 365 days to submit explanations to the SFS. If no commission makes a decision within 7 days, the documents are unlocked and must be registered.
In addition, there is a special commission of the fiscal service for administrative appeal against decisions of tax authorities. Complaints are considered within 10 calendar days. If the deadline has been violated, as well as with a positive decision, the invoices and RK are unblocked
What services related to the unblocking of TI / CC we offer
- Audit of transactions recorded in the invoice;
- Checks before sending them to the SFS;
- Drafting explanations sent to the commissions;
- Assistance in appealing the decisions of the SFS.
Do you have any questions? Do you need advice, clarification on the risk criteria? Call or write to e-mail. We will tell you in detail and also help you with unblocking tax documents.
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