To the attention of payers: changes to the Procedure for registration suspension of tax invoice/ adjustment calculation in the Unified Register of Tax invoices
Press service of the State Tax Service of Ukraine,
Resolution No. 574 of the Cabinet of Ministers of Ukraine as of 02.06.2023, which amends Resolution No. 1165 of the CMU as of 11.12.2019 and the procedures approved by this Resolution enter into force on 08.07.2023.
The following are among the main changes:
- automatic registration of tax invoices, registration of which has been suspended, in case of a decision to exclude payer from the list of risk and decision to take into account the taxpayer’s data table;
- administrative appeal of decisions on inclusion of taxpayers in the list of risk and decisions on disregarding the value added tax payer's data table.