Court supported position of tax officials regarding registration refusal of tax invoices in the Unified Register of Tax Invoices for the amount of more than 47.4 million UAH

Zaporizhzhia district administrative court in case № 280/4277/22, based on the plaintiff's application, left without consideration claim to the State Tax Service of Ukraine and Main Directorate of the State Tax Service in Zaporizhzhia region regarding recognition as illegal and cancellation of decisions on the registration refusal of tax invoices and obligation to register tax invoices in the Unified Register of Tax Invoices for the total amount of more than 47.4 million UAH.

As a result of analysis of documents provided by the plaintiff and information received from managers, it was established that carriers indicated in the commodity and transport invoices are not owners of vehicles.

Also, at request of the controlling body to carriers indicated in the commodity and transport invoices, the latter reported absence of economic relations with the plaintiff, as well as absence of concluded contracts, which provide for transfer of the ownership right or disposal, powers of attorney for the disposal and management of vehicles. In addition, one of the carriers reported that they did not have vehicles specified in the commodity and transport invoices.