Published in 2016. Some rules have changed since; ask us for the current position.
Since 1 January 2016, the law no longer requires the Ministry of Finance to approve a procedure for penalties for late registration of tax invoices in the Unified Register of Tax Invoices (ЄРПН). From that date, the State Fiscal Service (ДФС, now the State Tax Service) has had the power to apply the penalties under Article 120-1 of the Tax Code of Ukraine.
In its ruling of 16 February 2016 in case No. 816/4843/15, the Poltava District Administrative Court considered whether the tax authorities…
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