An energy sector company filed a complaint regarding the unjustified refusal to register its tax invoices. The company noted that it had received both positive and negative decisions for identical transactions, indicating a selective approach by the tax authorities.
The case review revealed that the company owns electrical networks at a construction base in Slavutych and provides maintenance services to 17 enterprises connected to these networks. It has been operating since 2012 based on official contracts. Additionally, the company owns administrative and production facilities, some of which are leased out.
The company provided all necessary documents to confirm the legitimacy of its operations, including contracts, payment documents, information on material and technical resources, personnel, and records of taxes and fees paid. Considering this, the Business Ombudsman Council supported the company’s position and initiated discussions with the tax authorities.
During a meeting of the Expert Group with representatives of the Main Department of the State Tax Service in the Kyiv region, the responsible inspector of the Council upheld the complainant’s legal position regarding the registration of tax invoices and justified the necessity of their registration, given the reality of transactions with counterparties, as confirmed by primary documents. Following the discussion, the tax authorities reported that the company had been removed from the list of risky entities and that its future tax invoices would be registered without obstacles.
As a result, the company confirmed that the registration of invoices was proceeding smoothly. The Council closed the case, as the issue had been successfully resolved in favor of the complainant.
