02.07.2018

Lviv Oblast pig farm’s VAT invoice for UAH 145,000 is registered at last 

Tax VAT invoice suspension L'viv region

Subject of Complaint: The State Fiscal Service (SFS)
Complaint in brief: On February 1, 2018, a pig farm from Lviv Oblast turned to the BOC. For half a year, the company could not register a VAT invoice worth UAH 145,000.
In July 2017, the company had submitted documents to the SFS to unblock the tax invoice. Shortly afterwards, the SFS commission agreed to unblock the tax invoice, but the invoice still wasn’t been registered for many months, without any valid reason offered.
For a small young farm, a refund of VAT worth UAH 145,000 was a big sum. Moreover, failure to get tax invoice registered meant penalties from the counterparty to whom the tax invoice had been issued.
Actions taken: The BOC investigator addressed the SFS in writing and asked for an explanation as to why the invoice hadn’t been registered yet. It turned out that it had not been registered because of a technical error. For months, until the BOC drew attention to it, the SFS did not correct this mistake due poor internal communication at the SFS. The IT department did not submit the tax invoice to the register because of disputes with the SFS commission over the procedure for signing such belated decisions by the Commission, and this particular one dated back to July of the previous year.
The BOC investigator communicated with the SFS commission chair every week over two months and, in May 2018, with the SFS IT department officialhe case was finally resolved on May 23 during a personal meeting between the investigator and the SFS Commission chair.
Result achieved: The tax invoice was finally registered that same day. The Complainant so commented on the Council’s work: “I would like to express my sincere gratitude for your professional assistance in resolving this issue. Thank you once again and wishing you every success in solving all the problematic issues in future!”

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