Unblocking tax invoices is a comprehensive legal service successfully provided by the tax attorneys of WinnerLex Law Firm. The same applies to removing VAT payer risk status.
The procedure for unblocking tax invoices can be divided into administrative and judicial stages.
Unblocking tax invoices at the administrative stage involves preparing and submitting the taxpayer's explanations and complaints to the tax authorities. Resolving the issue at this stage is the most cost-effective method for the client.
The tax lawyers at WinnerLex achieve the unblocking of tax invoices at this stage in 90% of cases brought to us by clients. For instance, we recently assisted a company in unblocking a tax invoice worth over 1 million UAH without resorting to litigation. This was made possible by a professionally prepared package of documents compiled by our attorneys for the tax authorities.
|
Types of Legal Assistance in Unblocking Tax Invoices |
Service Cost (from)* |
|
Explanation for Blocked Tax Invoice |
from 2,000.00 UAH |
|
Complaint to the Regional Commission Decision on Refusal to Register the TI in the State Tax Service of Ukraine with Explanations |
from 2,000.00 UAH |
|
Appeal of the Regional Commission Decision on Refusal to Register the TI in the Administrative Court (full court representation in one instance) |
from 15,000.00 UAH |
|
Explanation for the Taxpayer Data Table |
from 3,000.00 UAH |
|
Application for Exclusion of the Taxpayer from the List of Risky Taxpayers |
from 5,000.00 UAH |
(*) – The minimum service price listed in the table may increase depending on the number of primary documents, the complexity of the issue, and other criteria. The final price is determined after reviewing all the circumstances.
However, in some situations, the tax authority refuses to unblock a tax invoice. In such cases, the decision of the tax authority must be challenged in court. During the court review, the primary focus is on the documents and explanations initially submitted to the tax authority for unblocking.
For this reason, the tax dispute attorneys at WinnerLex Law Firm begin forming the taxpayer’s proper legal position and strategy for potential court proceedings from the stage of submitting explanations and complaints to the tax authority.
Mistakes made when submitting explanations and complaints about the decision to block tax invoice registration cannot be corrected in court. Therefore, before preparing explanations or complaints to the tax authority, the tax attorneys at WinnerLex always analyze possible hidden tax risks in contracts and documents.
When unblocking a tax invoice, the most crucial aspect is to provide legally accurate information about the legitimacy and reality of the business transaction. However, a mere formal collection of documents and their description is insufficient. An even worse idea is using template forms for explanations or complaints.
The information in the explanation or complaint must be presented legally correctly, with an analysis of specific transactions and consideration of possible tax risks. Documents prepared to unblock tax invoices without the involvement of tax lawyers may not only fail to achieve the desired result but also cause negative consequences. These may include the company being assigned a risky status (with corresponding consequences for counterparties), an unscheduled audit, lost court cases, or even a criminal investigation. This is because the tax authorities may interpret the provided information unfavorably for the taxpayer due to mistakes and inconsistencies in the documents.
Tax lawyers at WinnerLex Law Firm have extensive experience working both with tax authorities and in court defense of businesses. We are familiar with the algorithms of tax authorities' operations and stay up to date with the development of judicial practice. Moreover, the managing partner of WinnerLex, Anna Vynnychenko, regularly conducts workshops for both lawyers and businesses on minimizing tax risks in contracts, tax optimization, and supporting tax audits.
All of this allows us to successfully represent our clients in court in cases of unblocking tax invoices.
An additional advantage of working with us is our status as a law firm, which allows us to recover legal fees from the opposing party in favor of the client in case of a successful dispute outcome.
Call us, and the tax attorneys of WinnerLex Law Firm will provide an initial legal consultation regarding the possibility and prospects of unblocking tax invoices. The cost of services depends on the complexity of the situation and the volume of documents related to business transactions for which tax invoices were blocked.
LEGAL SERVICES OF WINNERLEX LAW FIRM IN CASE OF TAX INVOICE REGISTRATION SUSPENSION include:
- Legal consultations on the issues of tax invoice blocking and taking measures to register them in the Unified Register of Tax Invoices.
- Submitting lawyer's requests to the tax authority to obtain information and documents regarding the reasons and procedural issues of suspending or refusing the registration of tax invoices.
- Determining the list of necessary documents to be provided to the tax authority for the registration of tax invoices (considering the nature of the business operation and the specifics of the enterprise's activities), and their preliminary analysis regarding:
- Specific business transactions (contracts, foreign economic contracts, powers of attorney; primary documents related to the supply/purchase of goods/services, storage and transportation, loading, unloading of products, warehouse documents (inventory descriptions), including invoices, acceptance-transfer acts of goods (works, services), taking into account the availability of certain standard forms and industry-specific documents, delivery notes; payment documents and/or bank statements from personal accounts; documents confirming the compliance of the products (declarations of conformity, quality passports, certificates of conformity), the availability of which is stipulated by the contract and/or legislation);
- Specifics of the enterprise's business activity (founding documents; order for appointing the director/chief accountant; staffing schedule; documents confirming the presence of own/leased fixed assets; availability of vehicles; permits (licenses, permits); information about major buyers/sellers; tax payments, information on submitting the VAT taxpayer data table, form 20 OPP, etc.).
- Preparing written explanations to the controlling authority regarding tax invoices whose registration has been suspended, with the aim of registering them in the Unified Register of Tax Invoices based on processed documentation regarding the client’s business activities and operations.
- Preparing appeals to the controlling authority to remove the taxpayer from the list of those meeting the risk criteria.
- Contesting in administrative and/or judicial proceedings the decisions of the SFS commission regarding the refusal to register tax invoices and the taxpayer's compliance with risk criteria.
- Monitoring the enforcement of court decisions to annul the decisions of the SFS commission refusing to register tax invoices and obligating the registration of tax invoices, as well as the annulment of the decisions of the SFS commission regarding the taxpayer's compliance with risk criteria and obligating the removal of the taxpayer from the list of risky taxpayers.
- Preparing and sending complaints to the Business Ombudsman Council regarding the illegal blocking of tax invoices.
|
Types of Legal Assistance in Unblocking Tax Invoices |
Service Cost (from)* |
|
Explanation for Blocked Tax Invoice |
from 2,000.00 UAH |
|
Complaint to the Regional Commission Decision on Refusal to Register the TI in the State Tax Service of Ukraine with Explanations |
from 2,000.00 UAH |
|
Appeal of the Regional Commission Decision on Refusal to Register the TI in the Administrative Court (full court representation in one instance) |
from 15,000.00 UAH |
|
Explanation for the Taxpayer Data Table |
from 3,000.00 UAH |
|
Application for Exclusion of the Taxpayer from the List of Risky Taxpayers |
from 5,000.00 UAH |
(*) – The minimum service price listed in the table may increase depending on the number of primary documents, the complexity of the issue, and other criteria. The final price is determined after reviewing all the circumstances.
Practice experience: 19 years
Specialization: litigation support, tax, customs and antitrust practices, agricultural law, IT and M&A
Practice experience: 21 years Specialization: support of economic, civil, labor and administrative disputes, energy
Practice experience: 11 years Specialization: tax, customs and corporate disputes, support of inspections, contractual activities
Practice experience: 6 years
Specialisation: business and civil law, tax and customs practice, corporate law, registration and reorganisation of business
Practice experience: 11 years Specialization: support of economic, civil, labor and administrative disputes, inspections
After receiving the receipt of the suspension of tax invoice registration in the Unified Register of Tax Invoices (URTI), the taxpayer has the right to submit written explanations and a package of documents through their personal electronic cabinet to the controlling authority, which will confirm the reality of the business transaction that led to the creation of the tax invoice.
The taxpayer has the right to submit information (explanations) and copies of documents in electronic form to confirm their non-compliance with the criteria for being classified as a risky taxpayer. Based on the review of this information (explanations) and copies of documents, the regional commission sends a decision response within a period not exceeding 7 business days.
When submitting explanations or complaints, we recommend providing the maximum set of documents. There is considerable case law that shows that failing to provide all the necessary documents during pre-trial settlement is grounds for refusing to satisfy claims for the unblocking of tax invoices.
- Contracts with annexes (specifications, additional agreements to them), based on which business transactions were conducted, leading to the creation of tax invoices whose registration was suspended;
- Powers of attorney granting authority to individuals receiving products on behalf of the taxpayer for the purpose of carrying out transactions;
- Primary documents regarding the supply/purchase of goods/services, storage and transportation, loading, unloading of products, warehouse documents (inventory lists), including invoices, acceptance-transfer acts for goods (works, services), delivery notes;
- Settlement documents or bank statements from personal accounts;
- Documents confirming product compliance (declarations of conformity, quality passports, certificates of conformity).
- The submitted application and document copies regarding the exclusion of the taxpayer from the list of high-risk taxpayers must be reviewed by the regional commission within seven working days from the date of their receipt, and a decision should be made accordingly. If the commission fails to make a decision within these seven working days, the taxpayer must be removed from the list of high-risk taxpayers.
The taxpayer may appeal this decision in an administrative procedure to the Central Commission within 10 working days.
- Discovery of circumstances and/or receipt of information regarding the taxpayer’s non-compliance with the criteria for riskiness.
- Receipt of information and copies of relevant documents from the taxpayer regarding their non-compliance with the criteria for riskiness.
Yes, in this case, the decision to refuse the registration of the tax invoice can be appealed to the administrative court.
