Court supported position of tax authorities regarding registration refusal of tax invoices in the Unified Register of Tax Invoices for more than 51.2 million UAH

Odesa district administrative court in case № 420/13814/22 on a claim against Main Directorate of the State Tax Service in Odesa region, Main Directorate of the State Tax Service in the Vinnytsia region, Main Directorate of the State Tax Service in Zaporizhzhia region and the State Tax Service of Ukraine, at the plaintiff’s claim, closed proceedings in part of the stated claims 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 51.2 million UAH.

As a result of analysis of documents provided by the plaintiff, it was established that payment orders on the confirmation of implementation of economic operations were compiled in violation of requirements of current legislation.

Taking into account the specified circumstances, tax authority sent a petition to the court with a request to require information from the banking institution, namely: to confirm the imprint’s authenticity of the bank's stamp, to inform about presence or absence of signature of the authorized employee and responsible executor of the bank in payment orders, to provide information about their reality (originality, authenticity), as well as information about the lack of date of receipt (transfer) of funds by the bank.

According to consideration results of the specified petition, the Odesa district administrative court received a statement from the plaintiff's representative about rejection of part of the claims.