A new wave of blocking tax invoices has begun in Ukraine

A new wave of blocking of tax invoices has begun in Ukraine, which creates additional pressure on business. Taxpayers now require documents that are usually checked during tax audits. Accountant Oksana said that a new wave of blocking began at the beginning of May.

Previously, there were enough documents confirming specific transactions, but now the tax office requires the provision of all documents that are submitted during inspections. According to Oksana, previously, unlocking tax reporting took 5 working days with the submission of a standard package of documents. However, now, 5 days after submitting the package, the tax office begins to demand additional explanations and documents.

Taxpayers now require product quality certificates and all payment documents related to financial transactions with suppliers and buyers. Oksana noted that in order to submit additional documents, it is necessary to form numerous attachments, in particular, accounting cards for two years for all accounting accounts related to the movement of goods, funds, salaries and tax payments.

The representative of the government in the Verkhovna Rada, Taras Melnychuk, reported that the Cabinet of Ministers instructed the Ministry of Finance, the State Audit Service and the DPS to conduct an audit of the tax invoice blocking system for the period 2021-2023.

The blocking of tax invoices is one of the main problems that Ukrainian entrepreneurs complain about. According to the statistics of the Business Ombudsman Council, in the third quarter of 2023, 57% of complaints from businesses related to tax issues. People's Deputy Mykhailo Tsimbalyuk noted that the blocking of tax invoices threatens the national security of Ukraine, stopping the activities of enterprises and disrupting economic transactions.

Business ombudsman Roman Vashchuk emphasized that the problem lies in the style of tax administration, not in their level. He added that tax and customs lose 90-94% of cases in courts. Experts believe that this indicates abuse of their powers by tax officials.

Dmytro Oleksienko, a member of the Council of the Association of Taxpayers, believes that the people's deputy, head of the tax committee of the Verkhovna Rada, Danylo Hetmantsev, is behind the policy of the administration. He manages the tax department through his former assistant Yevgeny Sokur. Hetmantsev himself calls his activity "parliamentary control" and claims that he simply helps entrepreneurs.

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