A new wave of blocking tax invoices has begun in Ukraine, the state tax service requires documents for two years - accountant

In Ukraine, a new wave of blocking tax invoices has begun, a tool that was invented by the chairman of the tax committee of the Rada Daniil Hetmantsev to increase pressure on Business. Accountants complain that this time the tax authorities began to demand documents that are usually studied during tax audits.

Accountant Oksana in comments UNN said that a new wave of blocking tax invoices began in early May.

The situation has become more complicated, because previously there were enough specific documents that related to a specific operation that concerns a specific tax invoice. Here was a shipment of 100 thousand UAH of the corresponding product – we confirmed everything: where we sold it, how we paid for it and where we took it, that is, we  specifically showed the closed cycle of the operation. These documents were sufficient. Now this is no longer enough for them (STS – Ed.) and they demand all the documents, conditionally those documents that I would submit to the tax service if they came to us with a check

According to financier Kim, previously unblocking tax reports took 5 business days and for this it was necessary to submit a standard package of documents. "Just three weeks ago, the tax service started sending notifications about the need to provide additional explanations and documents 5 days after submitting a standard package for unblocking invoices," Oksana said.

She clarified that the documents that are currently required by the tax authorities relate to product quality certificates. In addition, they require all payment documents for financial transactions with suppliers and buyers. 

"In the next tax invoices, we already include these documents in the standard package. That is, we already submit quality certificates for all batches of purchased goods, all payment documents on payment, even if it is an importer and imported this product from abroad., we gave all payment documents. But the tax service again gives 5 days and gives a notification about the request for additional documents. And now they require all the cards for all accounting accounts, for the movement of funds не not only funds, but also materials for two years in tax documents. For 23 and 24 years. For example, an enterprise has 70 accounting accounts that are used for the movement of goods, the movement of funds, the movement of wages, the movement of taxes, and the closure of expenses, and they require a 2-year accounting card for each account. To understand this, I need to create 100 applications in order to submit these explanations and additional documents. Although how payroll accounts relate specifically to this operation  is not known," the accountant complained.

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Government representative in the Verkhovna Rada Taras Melnychuk saidthat the Cabinet of ministers instructed the Ministry of finance , the State Audit Service and the state tax service to conduct an audit of the system of blocking tax invoices within 6 months. The audit will concern 2021-2023 and will be conducted in compliance with the decision of the national security and Defense Council.

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Blocking tax invoices is one of the main problems that Ukrainian entrepreneurs complain about in the field of tax administration. In general, as indicated  in the statistics of the Business Ombudsman Council, in the third quarter of 2023, 57% of complaints from business representatives related to tax issues. According to MP Mykhailo Tsymbalyuk, blocking tax invoices has become a serious problem, which threatens the national security of Ukraine, as it stops the activities of enterprises and disrupts economic operations.

As business ombudsman Roman Vashchuk noted, the problem for business is not even in the level of taxes, but in the style of administration. In addition, he added that the tax and customs authorities lose 90-94% of cases in the courts – either in the first instance or in an appeal to the Supreme Court.

According to experts, this situation with the courts indicates the abuse of their powers by the tax authorities, because the courts break these decisions. Some, such as economic analyst Pavel Sebastianovich, directly call these "schemes".

Among the main such schemes, he calls fictitious exports, registration of fictitious VAT from fictitious companies, export of goods under fictitious documents with fictitious VAT and return of real VAT, twists, blocking of tax invoices, granting the status of a risky enterprise and organizing shadow schemes to remove this status.

Dmytro Alekseyenko, a member of the Council of the Association of taxpayers, believes that people's deputy, chairman of the tax committee of the Verkhovna Rada Daniil Hetmantsev is behind such a policy of administration, because no important decisions are made in the state tax service without his knowledge. And he actually manages the tax service through his former assistant Yevgeny Sokur.

At the same time, Hetmantsev himself called his tax activities "parliamentary control". He also rejected accusations that he is taking over the powers of the executive branch, pointing out that he simply helps entrepreneurs.