Refusal to register (non-acceptance) tax invoices in the Unified Register of Tax Invoices (URNN)

Recently there have been more and more cases of refusal to register tax invoices on spurious grounds, as a rule - the absence of the company at the legal address.

Refusal to register a tax invoice can lead to unfortunate consequences both for the company itself and for its contractors: an unregistered tax invoice does not entitle the buyer to include the VAT amount in the tax credit, at the same time, the seller is obliged to include the VAT specified in the tax invoice in its tax liabilities. Thus, refusal to register tax invoices is a very favorable form of pressure on business, which is beneficial both for the state, which undeservedly receives VAT, and for tax officials, who refuse to register tax invoices on the basis of reasons made up out of their fingers, and then hint at the possibility of "amicable" solution of the issue.

This method of pressure is not applied to everyone. According to our observations, the first to suffer are enterprises with large VAT overpayments and large taxpayers - it is not interesting and troublesome to deal with small businesses.

Paragraph 201.1 of the TCU states that the taxpayer must provide the buyer (recipient) at his request signed and sealed (if any) tax invoice, drawn up at the choice of the buyer (Recipient) in one of the possible ways:
a) in paper form;
b) in electronic form, digitally signed and sealed with a registered digital signature and seal, subject to further registration of the tax invoice in the Unified Register of Tax Invoices.

The Seller of goods is obliged to register all tax invoices, in which the amount of VAT exceeds UAH 10 thousand, in the Unified Register of Tax Invoices not later than fifteen calendar days from the date of their preparation.

Please note that the Seller of goods (services) is obliged to register tax invoices in the Register of tax invoices, and the tax authority is obliged to accept and register in the Register. But, unlike the taxpayer, who in case of late registration of tax invoices incurs financial and image losses, the refusal of the tax authorities to register tax invoices does not carry any penalties, moreover, there is an impression that the top management of the Ministry of Revenue encourages such actions of its employees.

Confirmation that the tax invoice is registered in EDRNN is an electronic receipt, which is sent during the operational day (0-23 hours).

If the tax invoices submitted for registration are formed in violation of the requirements stipulated in paragraph 201.1 and / or paragraph 192.1 of the Tax Code of Ukraine, during the operational day the seller is sent an electronic receipt of non-acceptance of their electronic form with an indication of the reasons.
An exclusive list of reasons that may lead to refusal to accept the tax invoice and / or calculation of adjustment for registration are:
a) the presence of errors;
b) absence in the Register of information contained in the tax invoice for which the adjustment is submitted;
c) the presence in the Register of the invoice and / or calculation of adjustment with identical details (here we mean repeated submission for registration of the same document).

How to fight the refusal of the tax authorities to register a tax invoice in the Register?

There are several options. In this case, any of the proposed options is not an absolute panacea from the consequences of such a refusal - it is desirable to apply as many possible ways of fighting.

1. First of all - urgently check with the state registrar the state of your enterprise. If in the UDR there is a record "status of statements - not confirmed" or, worse, "Absence for localization" - it is necessary to immediately confirm the status of the statements.
In most cases, the electronic receipt of non-acceptance of the tax invoice, as a reason for refusal of registration, indicates "the location of the legal entity specified in the document does not correspond to the information in the UDR".
Thus, it is necessary to obtain an extract from the UDR and subsequently submit it to the tax office together with a statement-complaint "On the removal of artificially created obstacles to the registration of tax invoices".

2. The easiest way is to call the hotline "Pulse" (formerly called "Tax Pulse"). According to the feedback from our clients, appealing with a complaint about illegal actions of the tax authorities, strange as it may seem, but very often gives a positive result. We remind you: the number of the round-the-clock telephone line of the service "Pulse": (044) 284-00-07.

3. So that the consequences of refusal to register a tax invoice do not affect your buyers (recipients of services), you should remember: your counterparty is entitled to a tax credit on such invoices only if it attaches to its tax return:

a statement of complaint against the supplier of goods (services); copies of sales receipts and other settlement documents certifying the fact of tax payment;
copies of primary documents confirming the fact of receipt of such goods (services).

In this regard, we strongly recommend: as soon as you become aware that the tax invoice has not been registered, do not delay, inform your counterparties about it and recommend them to provide the above statements.

In this case, do not forget that, according to paragraph 78.1.9. of the Tax Code of Ukraine, such a statement-complaint may serve as a basis for an unscheduled tax audit of your company. As they say: "There is good without good".

4. Submit an application to law enforcement authorities to enter information in the Unified Register of pre-trial investigations on the commission:

 By officials of the tax inspection of a criminal offense, responsibility for which is provided by part. 3 of Art. 364 of the Criminal Code of Ukraine "Abuse of power or official position" and Part 1 of Art. 366 of the Criminal Code Official forgery, and the requirement to initiate an investigation into this fact;
The head of the tax inspectorate of the criminal offense, responsibility for which is provided by part 1 of Article 367 of the Criminal Code of Ukraine "Official negligence" of the Criminal Code, and the requirement to initiate an appropriate investigation.

To tell the truth, the reaction of law enforcement authorities will not be lightning fast and punitive, but they will still be forced to take certain actions, which, in turn, in the future will discourage overzealous tax officials - to bother your organization: there are others - not as toothy as you.

5. The most effective way to combat such an attack - judicial defense.

If all of the above methods have not led to the desired result or you feel that they will not - you must file a statement of claim in the administrative court.
The defendant in this category of cases will be the Ministry of Revenue and Duties, regardless of the location of the plaintiff. The claim should be filed in the District Administrative Court of Kiev.

The proper way to protect the violated rights or interests of the taxpayer is to recognize unlawful non-acceptance of the tax invoice for registration.

In the information letter of the Supreme Arbitration Court of Ukraine dated 24.10.2013 № 1486/12/13-13 regarding the requirement of the obligation of the controlling authority to register the tax invoice explained that the recognition of unlawful non-acceptance of the tax invoice for registration entails the consequences provided for by cl. 201.10 of the Tax Code of Ukraine: the tax invoice is considered accepted on the day when it was sent by the taxpayer for registration. In order to protect the rights of the plaintiff, the court should specify the relevant date in the operative part of the ruling.

HACU also drew the attention of judges to the fact that regardless of the wording set forth in the statements of claim, such as: claims for the obligation of the tax authority to accept the tax invoice; recognition of unlawful decision, action, inaction of the tax authority; recognition of the submitted invoice registered, etc. courts should consider as a claim for recognition of unlawful non-acceptance of the tax invoice for registration. Proceeding from this, the courts should consider the question of unlawfulness of non-acceptance of the tax invoice for registration, without paying attention to the verbal form in which the plaintiff's claims are formulated, if from the content of such claims it follows that they are aimed at restoring the rights of the taxpayer, violated as a result of such non-acceptance.

The specified position is reflected in court practice, so in the operative part of the resolution of the District Administrative Court of Kyiv on December 06, 2013 on the case N 826/17613/13-a decision "To consider the tax invoice of Limited Liability Company KPP "Broxservice" inid 14.10.2013 N 11 registered in the Unified Register of tax invoices 18.10.2013 at 15:08:08".

Based on the court decision, the tax invoice will be considered registered in the Unified Register of Tax Invoices on the day when the invoice was sent for registration - your counterparty will be able to include in the tax credit the amount of VAT on the basis of this invoice either during 365 days from the date of the invoice, or during 1095 days by submitting a clarifying calculation.

At the same time, we draw attention to the fact that all the above mentioned methods of protection are available only in cases of groundless and unlawful refusal to register invoices. If the reason for such refusal was the fault of the taxpayer (violation of cl. 201.1 and cl. 192.1 of the TCU), the ways to eliminate its negative consequences depend on the specific situation.

However, this is another story!