On 8 July, new procedures for suspending the registration of tax invoices, as well as new procedures for considering appeals against such decisions, came into force.

This is provided for by Government Resolution No. 574, which was adopted on 2 June 2023 and came into force on 8 July.

Through this resolution, the government has introduced the automatic unblocking of tax invoices and adjustment calculations subject to certain conditions being met.

Thus, the adopted amendments provide for the automatic registration of tax invoices/adjustment calculations in the event of a taxpayer being removed from the list of high-risk taxpayers, as well as in the event of a decision being made to take the taxpayer’s data table (TPD) into account.

A mechanism has been established for administrative appeals against decisions to include a taxpayer on the list of high-risk taxpayers and to exclude the TPP.

Under the amendments, if a taxpayer is included in the list of high-risk taxpayers, the decision regarding the recognition of the PDT is automatically suspended but not revoked, thereby relieving the taxpayer of the need to revisit the issue of re-recognising the table after being removed from the list of high-risk taxpayers.

Furthermore, the decision to include a taxpayer on the list of high-risk taxpayers now includes information on the date on which the counterparty, with whom transactions have been identified as high-risk, was also included on the list of high-risk taxpayers.

Source: www.epravda.com.ua