Execution of court decisions by the State Tax Service regarding registration of tax invoices and/or adjustment calculations of quantitative and value indicators to them in the Unified Register of Tax Invoices
Court decisions regarding registration of tax invoices and/or adjustment calculations of quantitative and value indicators to them in the Unified Register of Tax Invoices, which have entered into force, are carried out in compliance with norms of the Tax Code of Ukraine, Code of Administrative Procedure of Ukraine and taking into account requirements of Resolution of the Cabinet of Ministers of Ukraine № 1246 as of 29.12.2010 "On approval of Procedure for maintaining the Unified Register of Tax Invoices" (with changes) (hereinafter – Procedure 1246), Resolution of the Cabinet of Ministers of Ukraine № 569 as of 16.10.2014 "Some issues of electronic value added tax administration " (with changes and amendments).
Tax invoices and/or adjustment calculations of quantitative and value indicators to them are accepted in the Unified Register of Tax Invoices in case of compliance with requirements established by Paragraph 192.1 Article 192, Paragraphs 2001.3, 2001.9 Article 2001 and Sub-paragraphs 201.1, 201.10 and 201.16 Article 201 of the Tax Code of Ukraine.
Paragraph 19 of Procedure 1246 stipulates that tax invoices and/or adjustment calculations of quantitative and value indicators to them, registration of which has been suspended, are registered on the day of occurrence of one of such events, in particular, entry into force of the court decision on registration of tax invoice and/or adjustment calculation of quantitative and value indicators to it (in case of receipt of relevant decision by the State Tax Service of Ukraine).
Currently, the State Tax Service of Ukraine has not neglected such direction and a significant number of court decisions of this category have been executed.
Therefore, the State Tax Service of Ukraine executed 7 357 court decisions of the specified category of cases in 2022. This is 2 688 court decisions more (or 37%) than in 2021 and 4 296 court decisions more (or 58%) than in 2020.
Herewith, the State Tax Service of Ukraine, starting from 2023, executed 2 053 court decisions regarding registration of tax invoices and/or adjustment calculations of quantitative and value indicators to them in the Unified Register of Tax Invoices.
542 court decisions of this category remain pending as of March 1, 2023.
