The case gets resolved in 9 days after eighteen months of delays

Tax VAT invoice suspension Dnipropetrovs'k region

Complainee: The State Fiscal Service of Ukraine (SFS)
Complaint in brief: A fuel products wholesale trader turned to the Council with a complaint about the State Fiscal Service. The tax authority did not enforce the court decision on tax invoices registration.
A disputed invoice transaction occurred in the spring of 2018, when the Complainant received a prepayment for petroleum products supply from its counterparty. Accordingly, the trader submitted tax invoices worth UAH 1.32 mn for registration. However, the SFS blocked them and the company had to go to court.
In September 2018, the District Administrative Court of Kyiv ordered the tax authority to register disputed tax invoices. The court decision came into force despite the fiscal authority attempts to challenge it in appeal and cassation courts. However, the tax authority was in no hurry again. This time the Complainant asked the Council for assistance.
Actions taken: Having examined the circumstances of the case, the Council’s investigator addressed SFS in writing. He insisted on a prompt enforcement of the court decision that had already become effective.

Result achieved: The SFS accepted the Council’s arguments and promptly registered disputed eighteen months old tax invoices. The Complainant’s counterparty received a tax credit worth UAH 1.32 mn. The case was successfully closed in just 9 days upon the Complainant’s appeal to the Council.

Next case:: Unsuccessful raidership attempt by minority shareholders