11.05.2018

Alternative energy firm renews VAT payer certificate

Tax termination/renewal/refusal of VAT payers registration L'viv region

Subject of Complaint: State Fiscal Service (SFS), Railway United State Tax Inspectorate under the Lviv Oblast SFS (County USTI)
Complaint in brief: On March 2, 2018, a Lviv company specializing in alternative energy turned to the BOC because it had been unable to renew its VAT payer registration for over two years.
The County USTI terminated its contract with the company, allegedly because it could not find the firm at the place of registration. After the Lviv Administrative Court ruled in favor of the Complainant, declared the SFS decision void, and ordered that the VAT payer registration be renewed. However, the County USTI delayed the restoration of the company’s tax status. The Complainant repeatedly addressed it but was simply redirected to the national SFS office, which also failed to comply with the court decision. Meanwhile, the company’s activities were paralyzed and it could not get a tax credit. 
Actions taken: Having studied the circumstances of the case in detail, the BOC investigator addressed the SFS in writing, requesting that the agency comply with the court decision and renew the Complainant’s registration as a VAT payer.
Result achieved: Based on the Council’s appeal, on April 3, the Complainant reported that its VAT payer registration had finally been renewed. The case was successfully closed. 
 

Next case:: SFS drops VAT and fines worth nearly UAH 200mn against major tobacco company