The enterprise was additionally charged over UAH 3.2 million due to inclusion of unregistered invoices in the tax credit
The Main Department of the State Tax Service in Poltava region conducted a scheduled documentary audit of the taxpayer, based on the results of which an act was drawn up and tax notifications-decisions were adopted. The enterprise was assigned monetary obligations for value-added tax and penalty sanctions totaling over UAH 3.2 million.
During the audit, the controlling authority established that from March to May 2022, the taxpayer included VAT amounts from tax invoices that were not registered in the Unified Register of Tax Invoices at the time of submitting the tax report, as required by law, in the tax credit. The total amount of such tax credit exceeded UAH 2 million.
The State Tax Service emphasized that the absence of registration of a tax invoice in the Unified Register of Tax Invoices deprives the buyer of the right to include VAT amounts in the tax credit. At the same time, this circumstance does not exempt the seller from the obligation to reflect the corresponding tax liabilities in the tax report.
Furthermore, the audit established that the taxpayer registered tax invoices issued in March 2023 late. They were entered into the Unified Register of Tax Invoices only in December 2023. The total amount of transactions under these tax invoices exceeded UAH 1.6 million.
During the court proceedings, it was established that after the entry into force of the Law of Ukraine No. 2260-IX on May 27, 2022, the provisions on the moratorium on the application of penalty sanctions did not apply to the disputed legal relations according to subparagraph 69.2 of paragraph 69 of subsection 10 of section XX of the Tax Code of Ukraine.
The Second Administrative Court of Appeal, by its ruling in case No. 440/3813/24, supported the position of the controlling authority and confirmed the legality of the adopted tax notifications-decisions.
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