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Court decision on tax invoices registration enforced

20.07.2021

Complainee:  The State Tax Service (STS), Main Department of the STS in Odesa Oblast (MD STS)

Complaint in brief: The Business Ombudsman Council received a complaint from an Odesa fruit trading company. The company complained that the tax authority had blocked its tax invoices worth UAH 174 k and put it on the risky taxpayers list. The court found actions of the tax authority illegal and ordered the MD STS to register the complainant’s tax invoices. The company appealed to the tax service and demanded enforcement of the court decision, which had come into force. However, despite the requirements of the law, the court decision was ignored by tax authorities. Due to tax invoices suspension, the company could not use the tax credit and risked losing suppliers. The company immediately asked the BOC for help.


Actions taken: The investigator examined the circumstances of the case and found the complaint substantiated. The BOC recommended that the STS comply with the court decision, which had entered into force and register tax invoices. In particular, the Council referred the subject of the complaint to the working group with the STS.

Result achieved: The STS followed the Council’s recommendations and registered tax invoices amounting to UAH 174 k. The case was successfully closed.