- The procedure for suspending the registration of a tax invoice/correction calculation in the Unified Register of Tax Invoices is approved by the Cabinet of Ministers of Ukraine.
- The decision on registration/refusal of registration of tax invoices/correction calculations in the Unified Register of Tax Invoices is determined by the Ministry of Finance of Ukraine.
- The controlling authority sends a receipt to the taxpayer in case of suspension of registration of a tax invoice/correction calculation, requesting explanations and copies of documents.
- Taxpayers are required to keep records of income, expenses, and other indicators related to taxation based on supporting documents.
- In case of an incorrectly issued tax invoice/correction calculation, the taxpayer can only provide written explanations for consideration by the controlling authority.
- Taxpayers have the right, but not the obligation, to provide necessary documents for the registration of a tax invoice/correction calculation in the Unified Register of Tax Invoices.
- Taxpayers can submit written explanations using form J/F 13126 through the private section of the Electronic Cabinet.
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.
