Publication date: 28.07.2024
Lawyer
Explanation for unlocking tax invoices: advice from a lawyer
Blocking of tax invoices is a serious problem faced by many enterprises in Ukraine. This situation can lead to significant financial losses and difficulties in conducting business. In this article, we will look at the key aspects of preparing explanations for unblocking tax invoices and provide practical advice from an experienced lawyer.
Reasons for blocking tax invoices
Before proceeding to the preparation of explanations, it is important to understand why the blocking occurs.
Legal analysis of the situation begins with determining the reasons:
- Inconsistency of the supply of goods/services with available resources
- Lack of economic feasibility of the operation
- Suspicion of fictitious business transaction
- Errors when filling out the tax invoice
A legal analysis of documents will help determine the specific reason for blocking in your case.
Explanation structure for unlocking tax invoices
Properly structured explanations significantly increase the chances of unlocking.
Legal analysis of successful cases allows us to highlight the following key elements:
- An introductory part with a description of the situation
- A detailed description of the business operation
- Justification of the economic feasibility of the operation
- Explanation of the availability of the necessary resources
- Description of the documentary confirmation of the operation
Consulting a lawyer will help you properly structure your explanations.
Documents required to unlock tax invoices
Document verification by a lawyer is critical to a successful unlock.
A typical list of required documents includes:
- Agreements with counterparties
- Primary documents (invoices, certificates of completed works)
- Documents confirming the availability of resources (labor, material)
- Documents confirming the reality of the operation
A lawyer's legal opinion on the completeness and authenticity of the provided documents will increase the chances of a positive decision.
Features of the description of the business transaction
A detailed description of the business transaction is a key element of the explanations.
A legal analysis of the situation will help highlight the following important aspects:
- Clear definition of the subject of the operation
- Description of the conditions of the operation
- Explanation of the specifics of the company's activities
- Justification of the choice of the counterparty
Verification of documents by a lawyer will help ensure that all aspects of the transaction are fully and correctly described.
Justification of the economic feasibility of the operation
One of the key elements of the explanations is the justification of the economic feasibility of the operation.
A legal opinion prepared by a specialist may include the following arguments:
- Analysis of market prices for goods/services
- Explanation regarding the choice of a specific counterparty
- Description of the expected economic effect of the operation
- Comparison with similar operations in the industry
Consulting a lawyer will help prepare a convincing justification of economic feasibility.
Explanation of the availability of the necessary resources
An important aspect of the explanations is the demonstration of the availability of the necessary resources to carry out the transaction.
Legal analysis of the situation may include:
- Description of the material and technical base of the enterprise
- Information about personnel qualifications
- Data on the availability of necessary permits and licenses
- Explanation of sources of funding for the operation
Having the documents reviewed by a lawyer will help ensure that all necessary aspects are taken into account.
Typical mistakes when preparing explanations
Avoiding mistakes is critical to successfully unlocking tax invoices.
A legal analysis of typical situations allows us to identify the following errors:
- Insufficient detailing of the description of the economic transaction
- Absence of a clear justification of economic feasibility
- Incomplete documentary confirmation of the operation
- Ignoring the specifics of the company's activities
Consulting a lawyer will help you avoid these and other mistakes that can lead to a refusal to unlock.
The role of a lawyer in the preparation of explanations
The involvement of a qualified lawyer can significantly increase the chances of successfully unblocking tax invoices.
A legal analysis of the situation carried out by a specialist allows:
- Correctly structure the explanation
- Prepare a convincing justification
- Ensure the completeness and reliability of the provided information
- If necessary, prepare additional arguments
Written consultation from a lawyer can be an important tool in the unlocking process.
Customer case: successful unlocking of a tax invoice
To illustrate the effectiveness of the right approach, let's consider a real case. The client, a manufacturing company, faced the blocking of a tax invoice for a significant amount. After conducting a legal analysis of the situation, an action strategy was developed.
The following actions were taken:
- A detailed description of the production process has been prepared
- Documents confirming the availability of the necessary resources have been provided
- The economic rationale for pricing has been prepared
- An analysis of the counterparty's documents was carried out
As a result, after submitting thorough explanations and accompanying documents, the tax invoice was unblocked within 5 working days.
Features of unlocking tax invoices for various industries
It is important to understand that the specifics of the company's activity can affect the process of unlocking tax invoices.
Legal analysis of the situation for different industries may include:
- For manufacturing enterprises: a detailed description of the technological process
- For trade enterprises: analysis of logistics processes
- For IT companies: explanation of the specifics of service provision
- For agricultural enterprises: taking into account seasonality of activity
Consulting with a lawyer who specializes in your field can be especially helpful.
Procedure for submitting explanations and accompanying documents
The correct explanation procedure is an important aspect of a successful unlock.
Legal analysis of the procedure includes the following steps:
- Preparation of explanations and supporting documents
- Submission of explanations through the taxpayer's electronic account
- Monitoring the status of consideration of explanations
- If necessary, provision of additional information
A lawyer's legal opinion on the correctness of the submission procedure can help avoid formal grounds for refusal.
Terms of consideration of explanations and possible results
Understanding the deadlines for consideration of explanations and possible results will help to correctly plan the company's actions.
Legal analysis of the legislation shows:
- The deadline for considering explanations is up to 5 working days
- Possible results: unlocking, refusal to unlock, request for additional information
- In case of refusal, it is possible to re-submit explanations or appeal the decision
A lawyer's consultation will help you prepare for various scenarios of the development of the situation.
Appealing the decision to refuse to unlock
In the event of a refusal to unlock, it is important to know the possibilities of appeal.
Legal analysis of the situation includes:
- Submitting a complaint to the regional level commission
- If necessary, appeal to the central level commission
- The possibility of a court appeal against the decision
A legal opinion of a lawyer prepared by a lawyer will help assess the prospects of an appeal and choose the optimal strategy.
Preparation of explanations for unlocking tax invoices is a complex process that requires a deep understanding of tax legislation and the specifics of the company's activities. The correct approach, which includes a detailed description of the business operation, substantiating its economic feasibility and providing a full package of supporting documents, significantly increases the chances of successful unlocking.
It is important to remember that each situation is unique and may require an individual approach. Therefore, consulting a lawyer and conducting a legaldocument analysis are critical for effectively solving the problem of blocking tax invoices.
If you have encountered the problem of blocking tax invoices or want to be prepared for possible situations in the future, we recommend contacting the CONSULTANT legal marketplace. Here you will be able to find a qualified lawyer online who will provide you with the necessary help and support in solving your tax issues.
