{"id":252000,"date":"2023-10-25T12:34:07","date_gmt":"2023-10-25T12:34:07","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/platnyku-podatku-ne-potribno-zaviriaty-kopii-dokumentiv-shcho-podaiutsia-do-pysmovykh-poiasnen-shchodo-podatkovykh-nakladnykh-reiestratsiiu-iakykh-zupyneno-en\/04\/2026\/"},"modified":"2026-04-27T10:29:07","modified_gmt":"2026-04-27T10:29:07","slug":"platnyku-podatku-ne-potribno-zaviriaty-kopii-dokumentiv-shcho-podaiutsia-do-pysmovykh-poiasnen-shchodo-podatkovykh-nakladnykh-reiestratsiiu-iakykh-zupyneno-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/platnyku-podatku-ne-potribno-zaviriaty-kopii-dokumentiv-shcho-podaiutsia-do-pysmovykh-poiasnen-shchodo-podatkovykh-nakladnykh-reiestratsiiu-iakykh-zupyneno-en\/10\/2023\/","title":{"rendered":"Taxpayers are not required to certify copies of documents submitted with written explanations regarding tax invoices whose registration has been suspended"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: 150%; background: white;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: #050505; mso-fareast-language: RU;\">The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast has announced that the list of documents required for the regional-level commission to consider a decision on the registration or refusal to register a tax invoice or adjustment calculation in the Unified Register of Tax Invoices, the registration of which has been suspended in the Unified Register of Tax Invoices, is set out in paragraph 5 of the Procedure for making decisions on the registration\/refusal to register a tax invoice\/adjustment calculation in the Unified Register of Tax Invoices, approved by Order of the Ministry of Finance of Ukraine No. 520 dated 12 December 2019.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: #050505; mso-fareast-language: RU;\">In accordance with paragraph 7 of Order No. 520, written explanations and copies of documents specified in paragraph 5 of Order No. 520 shall be submitted by the taxpayer to the State Tax Service in electronic form via electronic means of communication, taking into account the requirements of the Laws of Ukraine No. 851-IV of 22 May 2003 \u2018On Electronic Documents and Electronic Document Flow\u2019 and No. 2155-VIII of 5 October 2017 \u2018On Electronic Trust Services\u2019.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: #050505; mso-fareast-language: RU;\">Written explanations and copies of documents shall be submitted in the form of a \u2018Notification of the submission of explanations and copies of documents regarding tax invoices\/adjustment calculations, the registration of which has been suspended\u2019, using the form whose identifier is available on the State Tax Service\u2019s official web portal at: <i style=\"mso-bidi-font-style: normal;\">Home&gt;Electronic Reporting&gt;For Taxpayers on Electronic Reporting&gt;Information and Analytical Support&gt;Register of Electronic Forms of Tax Documents.<\/i><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: #050505; mso-fareast-language: RU;\">In accordance with Article 6 of Law No. 851, an electronic signature may be used to identify the author of an electronic document. The creation of an electronic document is completed by affixing an electronic signature. In accordance with sub-paragraphs 4 and 5 of Article 18 of Law No. 2155, a qualified electronic signature has the same legal force as a handwritten signature and is presumed to correspond to a handwritten signature. A qualified electronic seal is presumed to ensure the integrity of the electronic data and the authenticity of the origin of the electronic data to which it is linked.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: #050505; mso-fareast-language: RU;\">In view of the above, the taxpayer is not required to certify copies of the documents specified in the List, as the documents are submitted in scanned form in PDF, PNG or JPG format as separate attachments to the Notification, with a qualified electronic signature and seal (if available) affixed to them.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast has announced that the list of documents required for the regional-level commission to consider a decision on the registration or refusal to register a tax invoice or adjustment calculation in the Unified Register of Tax Invoices, the registration of which has been suspended in [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-252000","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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