- The State Fiscal Service of Ukraine (SFS) has clarified that penalties can be imposed on taxpayers for non-registration of tax invoices (PN) or adjustment calculations for tax invoices (RK) in the Unified Register of Tax Invoices (ERTI).
- If the registration of PN/RK in the ERTI is suspended and the taxpayer does not submit copies of documents and written explanations necessary for the decision on their registration within 365 calendar days, penalties can be applied.
- However, according to the Tax Code of Ukraine, penalties for late registration of PN/RK in the ERTI are not applied during the period of suspension.
- If a taxpayer decides not to challenge the decision of the tax authority to suspend the registration of PN/RK, it is unclear whether the taxpayer is responsible for not taking further actions to unblock the registration.
- The SFS explains that penalties are applied if the taxpayer does not take all necessary actions to restore the registration of PN/RK in the ERTI within 365 calendar days.
- The SFS also clarifies that penalties are not applied during the period of suspension until a decision is made to restore the registration of PN/RK.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
