{"id":252024,"date":"2023-07-10T09:36:32","date_gmt":"2023-07-10T09:36:32","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/z-8-lypnia-podatkovi-nakladni-blokuvatymut-za-novym-poriadkom-en\/04\/2026\/"},"modified":"2026-04-27T10:30:55","modified_gmt":"2026-04-27T10:30:55","slug":"z-8-lypnia-podatkovi-nakladni-blokuvatymut-za-novym-poriadkom-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/z-8-lypnia-podatkovi-nakladni-blokuvatymut-za-novym-poriadkom-en\/07\/2023\/","title":{"rendered":"From 8 July, tax invoices will be blocked in accordance with the new procedure"},"content":{"rendered":"<p style=\"margin: 0cm; margin-bottom: .0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm; mso-ansi-language: RU;\">On 8 <\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">July, new procedures for suspending the registration of tax invoices, as well as new procedures for considering appeals against such decisions, came into force.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">This is provided for by Government <\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\"><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/574-2023-%D0%BF#Text\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm; text-decoration: none; text-underline: none;\">Resolution No. 574,<\/span><\/a><span style=\"border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\"> which was adopted on 2 June 2023 and came into force on 8 July.<\/span><\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">Through this resolution, the government has introduced the automatic unblocking of tax invoices and adjustment calculations subject to certain conditions being met.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">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\u2019s data table (TPD) into account.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">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.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">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.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 1.0cm; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\">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.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: EN-US;\">: www.epravda.com.ua<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&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-252024","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>From 8 July, tax invoices will be blocked in accordance with the new procedure - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/localhost:8081\/z-8-lypnia-podatkovi-nakladni-blokuvatymut-za-novym-poriadkom-en\/04\/2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"From 8 July, tax invoices will be blocked in accordance with the new procedure - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430\" \/>\n<meta property=\"og:description\" content=\"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. 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