The process of processing tax invoices in the SMKOR system: Kravchenko explains how it works
Kyiv • UNN
The State Tax Service of Ukraine has developed a video instruction on how to process tax invoices in the system. Ruslan Kravchenko, Head of the State Tax Service, explained the criteria for blocking tax invoices and ways to avoid this problem.

To simplify the work of business, the State Tax Service of Ukraine has created a video instruction that explains step by step the process of processing tax invoices and adjustment calculations in the Risk Assessment Criteria Monitoring System. The head of the State Tax Service, Ruslan Kravchenko, wrote about this on his Facebook page , UNN reports .
The principle of openness and support for responsible business are key priorities for the State Tax Service. One of the painful issues for businesses is the blocking of tax invoices. That's why I decided that it is worth clearly explaining the rules and mechanisms of this process. With the new STS team, we aim to protect business from unfair decisions
For this purpose, a video tutorial was created to explain it in detail:
- The path of tax invoices and adjustment calculations in the SMKOR.
- The main signs and criteria by which waybills can be blocked.
- Tips on how to avoid blocking.
These rules are not new - they have been in place for a long time, but their systematization and publication in the public domain is necessary so that every entrepreneur can familiarize themselves with them and understand why an invoice may be blocked and how to avoid it.
"At the same time, we are working on explaining the criteria of a taxpayer's riskiness. Businesses should clearly understand why they may be included in the list of risky ones and what their actions should be in such a situation," Ruslan Kravchenko emphasized.
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