SFS registers agri-firm’s tax invoices

Tax VAT invoice suspension Kyiv region

Subject of complaint: State Fiscal Service (SFS)
Complaint in brief: On August 14, 2017, a Kyiv Oblast enterprise specializing in growing and selling agricultural production turned to the BOC with a complaint against the SFS. Over July and August, the SFS’s automatic monitoring system suspended the registration of several of the company’s tax invoices. The system did not take into consideration the nature of the company’s business, which is that the firm purchases seeds and consumables such as fertilizers and diesel fuel for farm equipment, but supplies finished products to its customers.
The Complainant tried independently to resolve the issue by first providing additional documents confirming the type of business operations to the appropriate SFS Commission. He then submitted a special taxpayer datasheet that explained the characteristics of the Complainant’s business activities. Despite all the Complainant’s endeavors, the SFS Commission would not register tax invoices, while offering no explanation for its decision.
Action taken: On August 16, the BOC investigator turned to the Secretary of the regional working group under the SFS Commission and discovered that the Complainant’s case was in the process of being reviewed by the Commission.  The investigator also sent a written request to the SFS and its subordinated units asking them to urgently take a decision regarding the registration of the tax invoices, taking into account files and datasheets, provided by the Complainant.
Result achieved: Within a month, the SFS registered all tax invoices of the company. The case closed successfully.

Next case:: SFS refunds over UAH 168mn in VAT to an agricultural exporter