Limiting the issuance of electronic invoices and the degree of risk: what changes have been made since 2023?

 

        The State Revenue Committee explained the changes made to the Tax Code to restrict the issuance of electronic invoices in case of non-fulfillment of the notification of elimination of violations identified by the results of desk control. The changes will come into effect from January 1, 2023.
        Amendments and additions have been made to subparagraph 7) of paragraph 2 of Article 19, paragraph 2 of Article 95, Article 96, Chapter 13 has been supplemented by Article 120-1, amendments have also been made to paragraph 3 of Article 145, subparagraph 3) of paragraph 1 of Article 402 and Article 412 of the Tax Code.
        The amendments provide for the legislative consolidation of the pilot project "restriction of electronic invoice issuance", gradation of violations of desk control by degrees of risk and revision of the procedure for the execution of notifications based on the results of desk control.
So, in case of detection of violations based on the results of desk control, the following gradation is applied.
       1. For violations with a high degree of risk, a notification is issued on the elimination of violations identified by the tax authorities based on the results of desk control.
       At the same time, violations with a high degree of risk are violations identified by the results of desk control conducted after issuing invoices in electronic form in order to establish the actual commission of turnover for the sale of goods, the provision of works and services.
       2. For violations with an average degree of risk, a notification is issued on the elimination of violations identified by the tax authorities based on the results of desk control. In this case, standard notifications generated by the results of desk control.
       3. For violations with a low degree of risk, a notice of violations identified by the results of desk control is issued, with a description of the detected violations and their degree of risk attached.
       In case of non-fulfillment within the prescribed period and (or) recognition of a notification with a high degree of risk as unfulfilled, the tax authorities restrict the issuance of electronic invoices.
       During the application of the electronic invoice statement restriction, the invoice is issued on paper and is subject to introduction into the electronic invoice information system
within fifteen calendar days from the date of cancellation of the restriction
statements of invoices.
       In order to resolve the issue of "formal execution" of desk control notifications, the amendments provide for specific requirements for the explanations provided.
       So, in case of disagreement with the violations specified in the notification
with an average degree of risk, it is necessary to provide an explanation of the absence of violations with the application of extracts from the registers of tax and (or) accounting (accounting) and (or) documents related to these violations, confirming the reliability of the data entered in the tax reporting.
       In case of disagreement with the violations indicated in the notification
with a high degree of risk, execution is carried out by submitting an explanation with copies of documents confirming the fact of the operations (transactions) indicated in the violations.
       The explanations must indicate the circumstances of the disagreement of the person who submitted the explanation with the violations indicated in the notification with the mandatory attachment of documents.
       Additions have also been made to the procedure for the execution of the notification, which provides for the withdrawal, correction or addition of invoices issued in electronic form.
       Measures to suspend spending operations on bank accounts will be applied only to taxpayers who did not respond to the notification and/or did not provide a basic list of documents required for the analysis and application of the risk management system.