Unblocking VAT invoices
Challenging the suspended registration of VAT invoices and adjustment calculations, removal of the company from the list of risky taxpayers, challenging the refusal to take a data table into account. Work both through the administrative procedure and through the courts.
Why PROCTOR
The blocking of VAT invoices can effectively paralyse the business activity of an enterprise and affect the liquidity of the business, the performance of contracts and relations with counterparties.
The PROCTOR team treats every blocking as an element of the overall system of tax risks of the enterprise. We analyse the risk criteria, the structure of the business transactions, the activity of the counterparties, the consistency of the primary documentation and the prospects of further audits.
In parallel, we assess the risk of the enterprise being included in the list of risky taxpayers, the possibility of tax audits being opened and the potential criminal law consequences.
Such a comprehensive approach makes it possible not only to unblock the particular VAT invoices but also to remove the causes of such situations arising in the future.
How we lift a blocking
From a suspended registration of an invoice to a restored input VAT credit and removal of the company from the list of risky taxpayers.
01
The reason for suspension
We look at the receipt and the criterion under which registration of the VAT invoice or the adjustment calculation was suspended, and check whether the company is on the list of risky taxpayers.
02
The set of explanations
We put together explanations with primary documents for the particular transaction: the contract, payment, transport, warehouse and production records. They are filed through the electronic cabinet.
03
Commission and complaint
We support the hearing before the regional commission and, if it refuses, prepare a complaint to the State Tax Service. Each further document answers the reasons given for the previous refusal.
04
Court challenge of the refusal
We prepare a claim to cancel the decision of the commission and to oblige it to register the invoice. We run the case until the judgment takes effect and see to its enforcement.
05
Off the risky list
We prepare the taxpayer data table and the documents for removal from the list of risky taxpayers. After that we set up work with counterparties so that registration is not suspended again.
Ways we work with blockings
The format depends on the scale: a single suspended invoice, the status of a risky taxpayer, or a constant flow of registrations.
Unblocking one invoice
Analysis of the reason for the suspension, a set of explanations and documents, support at the hearing before the commission. The result is a registered invoice and a restored input VAT credit.
Removal from the risky list
Work on the status of the taxpayer: the data table, explanations about counterparties and transactions, challenge of the decision of the commission up to court. It removes the cause of mass blockings.
Standing support of registration
Monthly work on every suspended invoice and adjustment calculation of the company: explanations on time, upkeep of the data table, control of the risk criteria and court cases where needed.
