Unblocking tax invoices in a pre-trial procedure, Odesa, Ukraine

 YOUR GOAL

Your company or sole proprietor (FOP) was registered as a VAT payer. You started working with partners. But suddenly the tax authority blocked one tax invoice, then another. How to continue working?

How to unblock tax invoices pre-trial?

The State Tax Service (STS) refused to register your tax invoices. You may face one of the following situations:

• Systematic blocking of multiple invoices. Mass suspension of tax invoices creates serious risks for the entire company.
• Refusal without clear justification. The STS decision often contains only general phrases (“risky taxpayer”, “failure to provide documents”) without specific grounds.
• Blocking due to inclusion in the list of risky taxpayers. The company is considered potentially fictitious, so invoices are blocked automatically.
• Automatic blocking by product or service codes. If the UKT ZED (commodity code) or NACE (business activity code) are classified as “risky”, the system blocks invoices regardless of the actual transaction.
• Mismatch between supply volumes and warehouse balances. The monitoring system assumes that goods are not confirmed by stock records.
• Rejection of taxpayer explanations. Even after providing contracts, invoices, acts, and payment documents, the STS commission issues a refusal.
• Formal errors in documents. Mistakes in dates, signatures, or transport documents (CMR/TTN) lead to rejection.
• Insufficient supporting documents. Even after submitting copies and explanations, the commission may consider them insufficient for formal reasons.
• Delays in complaint review. An appeal against refusal may take too long, and the decision is often again negative.
• Blocking invoices affecting counterparties’ VAT credit. Not only the supplier but also the buyer suffers.

In this case, this service is exactly what you need!

 OUR OFFER

Tax invoice blocked? What to do and why ignoring the problem is dangerous

Blocking tax invoices (TI) is a serious issue that can paralyze the financial activity of any business. However, it’s important to understand: the decision of the STS commission is not final. It can and should be appealed by proving the reality of the business transaction. In this article, we explain how to act correctly and why ignoring the problem leads to financial losses and reputational risks.

Our solution: Effective unblocking of tax invoices. Before starting the appeal procedure, it is crucial to carry out a detailed analysis. This is the key stage that determines the success of the entire process.

What a tax lawyer does:

• Analyzes the reasons for blocking: Reviews the grounds indicated in receipt №1 and checks compliance of your company with risk criteria.
• Checks primary documents: Analyzes contracts, acts, waybills, and other documents confirming the reality of the transaction.
• Builds a defense strategy: Determines the optimal set of documents to submit and prepares legally sound explanations for the State Tax Service commission.
• Supports the appeal process: Monitors complaint deadlines and ensures communication with tax authorities to achieve a positive result.

Only such a comprehensive approach maximizes your chances of successful unblocking of tax invoices pre-trial.

"What if I do nothing?" — Real consequences for your business.

• Direct financial losses: Your counterparty (buyer) cannot obtain VAT credit. This forces them to pay more taxes and may lead to demands for compensation at your expense.
• Loss of business reputation and clients: No partner wants to work with a “risky taxpayer” who cannot guarantee registration of invoices. You risk losing key counterparties.
• Increased risk of tax audits: Systematic blocking of invoices signals possible violations to the STS, raising the likelihood of an unscheduled tax audit.

Conclusion
Blocking a tax invoice is not just a technical mistake but a serious threat to your business. Ignoring this problem leads to losses, broken partnerships, and unwanted attention from tax authorities.

If you face such a situation, don’t delay. Timely professional assistance is the best way to protect your assets, preserve your reputation, and ensure stable operations.

 PRACTICAL CASE

Situation: The STS refused to register a tax invoice for transportation services, stating that the taxpayer was “risky” and the documents did not confirm the transaction.

Solution: We prepared detailed explanations and provided supporting evidence: a transport contract, acts of completed works, route sheets, and payment receipts. All materials were resubmitted to the STS in pre-trial order.

Result: The central STS commission considered the additional documents and canceled the refusal. The invoice was successfully registered without going to court.

 PRACTICAL CASE

Situation: Registration of a tax invoice was suspended due to “supply volumes not matching warehouse balances.” The STS claimed that the goods were missing.

Solution: We submitted inventory reports, acceptance-transfer acts, warehouse certificates, invoices, and transport documents (TTN). A comprehensive explanation and administrative complaint were prepared.

Result: The STS decided to register the invoice after reviewing the complaint. The company successfully defended its rights without litigation.

 PRACTICAL CASE

 DOCUMENTS

Documents for unblocking tax invoices in pre-trial procedure

In practice, a complete package of primary documents and proof of payment is the main evidence of the reality of a business transaction. We will help prepare a document package for VAT registration in accordance with the current requirements of the tax authorities, so that the process goes smoothly and without refusals.

 Price

Unblocking tax invoices – terms and cost of services

Unblocking tax invoices in a pre-trial manner is carried out on the basis of concluding an agreement for legal and accounting services for the business.

The cost depends on the volume of services provided.

@  ADDRESS

LAW COMPANY EUROVECTOR