Court supported position of tax officials regarding legality of refusal decision on registration of tax invoice

Cassation court supported the controlling body’s position regarding the legality of refusal decision on registration of tax invoice.

Cassation court supported position of the courts of previous instances about rejecting the plaintiff's argumentations that accountant made a mistake in line 2 of the invoice compiling it, and later submitted adjustment calculation to the invoice, since value of the specified line "description of the seller's products/services" refers to obligatory requisites of the tax invoice, which are checked by the controlling body for accepting, rejecting or stopping registration of the tax invoice.

Herewith, Cassation court noted that the plaintiff did not provide evidence that he informed (explained) the controlling body about such mistake in the tax invoice. Plaintiff submitted adjustment calculation after refusal decision on registration of the tax invoice was made. Court found that the plaintiff also provided another contract and documents confirming delivery of corn and sunflower instead of soybeans, as stated in the invoice.

Therefore, taking into account established case circumstances, the Supreme Court agrees with conclusions of the courts of previous instance that the contested refusal decision to register tax invoice, taking into account documents provided by the taxpayer, was adopted within limits, on basis, in manner and form provided for by current legislation.

Cassation administrative court as a part of the Supreme Court on 28.11.2023 in case № 240/12027/21 dismissed the plaintiff's cassation appeal; decision of Zhytomyr District administrative court as of 17.01.2022 and decision of the Seventh administrative court of Appeal as of 06.08.2022 were left unchanged.