The market’s leader in the production of spectrometers and equipment for the Nuclear Power Plant was faced with the refusal of the tax authorities to register tax invoice for a total amount of 2 million hryvnias. Having signed the contract and received an advance for the services, the market’s leader in the production of spectrometers and equipment for Nuclear Power Plants was unable to register tax invoices in the Unified Register of Tax Invoices.

The enterprise received electronic receipts from the tax authorities on suspension of registration of tax invoices. At the request of the tax authorities, the enterprise submitted explanations and additional documents. As a result of consideration of documents, the market’s leader in the production of spectrometers and equipment for Nuclear Power Plants received a decision on denial to register tax invoices.
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Expertise: experts of allTax legal and tax advisers examined the submitted documents and explained the possibility for the enterprise to appeal against the denial on register tax invoices in the Unified Tax Invoice Registry to the State Fiscal Service of Ukraine (administrative procedure) and/or to the Kiev Regional Administrative Court. Taking into account the fact that the company is operating (the availability of employees, leased premises, equipment for the production), the enterprise decided to appeal against the decision on denial of registration of tax invoices to the State Fiscal Service of Ukraine in an administrative procedure. Bases on the recommendation of experts of allTax legal and tax advisers, the enterprise submitted to the complaint, documents confirming the fulfillment of such orders for the last three years and documents confirming the purchase of materials for the contract. The complaint must be considered within five days.
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In order to provide confidentiality, information about the name of the client’s company is not disclosed.
Advising the market’s leader in the production of spectrometers and equipment for Nuclear Power Plants regarding the procedure of appealing against the actions of the State Tax Inspectorate to refuse registration of tax invoices was carried out by Artem Sereda a partner of allTax legal and tax advisers