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SFS complies with court decision and registers disputed tax invoices

21.06.2019

Subject of complaint: The State Fiscal Service of Ukraine (SFS)

Complaint in brief: An electronic components manufacturer approached the Council with a complaint challenging SFS actions. The tax authority refused to register the Complainant’s tax invoices, even despite the corresponding court decision.
In late 2018, Kyiv City Administrative Court, having considered the company’s claim, resolved the case in favour of the manufacturer and obliged the SFS to register tax invoices worth UAH 156k.

The court decision came into force, but the SFS was slow on its implementation. As of the time of the company’s complaint to the Council, in April 2019, the court decision was not implemented.
 
Actions taken:
The Council’s approached the SFS in writing asking to comply with the court decision. Only in a month the tax authority replied it was taking actions to comply with the decision. Given the nature of the decision and simple actions to be taken by the tax authority, long-lasting “taking measures” for its implementation was unjustified. Therefore, the Council sent the letter to the SFS again stressing tax invoices had to be registered as soon as possible. The Council also drew attention to a new circumstance that arose after the first letter was sent – the refusal of the Court of Appeal to initiate appeal proceedings based on a “late” appeal of the SFS authority when, at the time of its submission, in addition to the missed deadline, a court fee was not paid.
 
Result achieved: With the Council’s facilitation the SFS complied with the court decision and registered tax invoices for a total amount of UAH 156k. The case was closed.