{"id":12550,"date":"2024-03-22T12:18:37","date_gmt":"2024-03-22T10:18:37","guid":{"rendered":"https:\/\/bargen.com.ua\/?p=12550"},"modified":"2024-03-22T12:26:59","modified_gmt":"2024-03-22T10:26:59","slug":"rozblokuvannya-podatkovoyi-nakladnoyi-bez-sudu-vygadka-chy-realnist","status":"publish","type":"post","link":"https:\/\/bargen.com.ua\/en\/2024\/03\/22\/rozblokuvannya-podatkovoyi-nakladnoyi-bez-sudu-vygadka-chy-realnist\/","title":{"rendered":"Unlocking the tax invoice without a court. Fiction or reality?"},"content":{"rendered":"
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With the suspension of tax invoice registration (in the people - blocking<\/em>) most VAT payers face. For some payers, a blocked invoice becomes a real disaster, and a receipt for stopping the registration of a tax invoice shocks accountants.<\/p>

Therefore, in this article, we will describe life hacks and give tips that will allow you to unlock a tax invoice without going to court.<\/p>

Received a receipt for stopping the registration of the tax invoice, what next?<\/em><\/strong><\/p>

The main advice is to take your time and don't panic. There are 365 days for submitting explanations from the date of drawing up the tax invoice and they can be submitted only once, so it is better to spend time on preparing high-quality explanations than to deal with the tax bill in court later.<\/p>

The next tip is to read the receipt on stopping the registration of the tax invoice. The procedure for stopping the registration of a tax invoice\/calculation of adjustment in the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 11.12.2019 No. 1165, contains a list of grounds for stopping the registration of a tax invoice. The most common reason is compliance with Clause 1 of the Criteria for Riskiness of Transactions. Let's stop on this basis.<\/p>

Usually, in the receipt, such a reason is formulated as follows: Volume of supply of goods\/services ___ (code of DCP or UCT ZED)<\/strong>, exceeds the amount of the balance, defined as the difference between the volume of purchase of such goods\/services and the volume of its supply, which corresponds to clause 1 of the Criteria for the riskiness of transactions.<\/em><\/p>

Such a reason means that the tax authority cannot trace the input code of the product or service, that is, it is unclear where such a product or service came from, so it stops the registration of the tax invoice.<\/p>

Life hack #1.<\/em><\/strong> If your tax invoice is made up of several UCT codes, and only one code is indicated in the tax invoice suspension receipt, then the emphasis in the explanations should be on this code.<\/p>

We have dealt with the receipt, now it's time to proceed to the preparation of explanations.<\/p>

What to write in the explanations?<\/em><\/strong><\/p>

The legislation does not contain a list of information that must be included in the explanation for unlocking the tax invoice, so very often payers concentrate only on the description of the transaction that is reflected in the tax invoice and miss other important aspects that must also be covered in the explanations.<\/p>

This approach is not entirely correct and often leads to refusal to register a tax invoice.<\/p>

Therefore, the explanation should contain information about:<\/p>