STS registered tax invoices for UAH 2.5 mn

VAT invoice court decision Kyiv

Complainee: The State Tax Service of Ukraine (STS)
Complaint in brief: A petrol distribution enterprise turned to the Council for help. The company complained that the STS did not enforce court decisions in two cases on tax invoices registration for the general amount of over UAH 2.5 mn. The tax service blocked tax invoices of the complainant, but the enterprise appealed against unlawful actions of the STS in court.
The courts obliged the tax authority to register tax invoices at the date of their submission. Nevertheless, the tax authority refused to enforce court decisions that entered into force. The Business Ombudsman Council commenced the complaint consideration.
Actions taken: The investigator analysed case materials and acknowledged the complaint was substantiated. With its letter the Council recommended the STS to implement the court decisions that entered into force and register the complainant’s tax invoices. The STS informed the Council that execution of the court decisions required certain time.
Later, the subject of complaint was raised for consideration of the expert group between the Council and the STS under the Memorandum of Partnership and Cooperation.
Result achieved: After the Council’s interference the STS enforced the court decisions and registered tax invoices for the VAT amount of over UAH 2.5 mn. The complainant expressed satisfaction with cooperation with the BOC: “Thanks to the Council for help in the case where it was impossible to have the court decisions enforced for more than a year”. The case was successfully closed.

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