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Re-submission of VAT data table for disputed decision: Procedure and Timeframe for Review

  • Taxpayers have the option to resubmit a new table for consideration by the regional commission
  • The submission of taxpayer data tables is regulated by the Procedure for suspension of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices
  • The regional commission must review the table with explanations within five working days of receiving it
  • Taxpayers can appeal decisions regarding registration refusal within 10 working days
  • The central commission must make a decision within 10 calendar days of receiving the appeal
  • The central commission can either uphold the appeal and cancel the regional commission’s decision or reject the appeal
  • Decisions made by the central commission apply to specific tables with corresponding numbers and dates

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.

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