Court supported position of tax officials regarding registration refusal of tax invoices in the Unified Register of Tax Invoices

Kyiv district administrative court in case № 320/12072/21 refused to satisfy claim of Main Directorate of the State Tax Service in Kyiv region towards the State Tax Service of Ukraine regarding registration refusal of tax invoices and an obligation to register tax invoices in the Unified Register of Tax Invoices for the total amount of almost 1.9 million UAH.

As a result of analysis of documents provided by the plaintiff, it was established that commodity and transport invoices contain contradictory and incomplete information. According to information from open sources, cars specified in commodity and transport invoices are passenger cars and could not transport declared amount of products, taking into account limited carrying capacity.