The STS cancels UAH 1.3 mn fine for late invoices submission
The Business Ombudsman Council received a complaint from an electricity and natural gas supplier. During the inspection, the tax office charged the company with a fine of UAH 1.3 mn. for allegedly violating tax invoices registration deadline.
According to the Tax Code, the company had to submit invoices for registration no later than July 15, 2022, and the complainant did so. However, the tax office recorded the deadline violation for one day.
In particular, the company complained the tax authority did not provide an inspection report and, as a result, it was unable to use the right to file an objection. In its complaint, the company also mentioned technical factors possible influence, due to which invoices could reach the server with a delay.
The Council arrived at a conclusion that MD STS claims regarding invoices registration violation terms were unsubstantiated. According to the established judicial practice in disputes on procedural terms calculation, July 15, 2022, should be included in the permitted period of registration of tax invoices drawn up from February 1 to May 31, 2022. Therefore, if the payer submitted invoices within the specified period, there was no reason to impose a fine on him for late invoices registration.
After the Council's intervention, the tax authority dropped the fine worth UAH 1.3 mn. for late invoices submission. However, the complaint is only 70% satisfied, the company is going to resolve the rest of the issues in court.