LEGAL ANALYSIS OF THE MECHANISM FOR CORRECTING AN ERRONEOUSLY PREPARED TAX INVOICE

Abstract

Abstract. The article is devoted to the study of the legal mechanism for correcting an erroneously prepared tax invoice. It is determined that a tax invoice is a tax document prepared by the seller of goods/services in electronic form at the time of the occurrence of tax liabilities and is the primary document for recording value added tax in accounting. It is noted that quite often, in the course of business activities, taxpayers mistakenly draw up tax invoices for a transaction for the supply of goods/services that did not actually take place. The author argues that if a taxpayer draws up an erroneous tax invoice, the amounts of value added tax specified in such an invoice are not included in tax liabilities for the relevant reporting period and are not reflected in the tax return, since the first event within the meaning of Article 187 of the Tax Code of Ukraine, i.e. the very fact of erroneous drawing up of a tax invoice, does not lead to the undisputed emergence of tax liabilities of the taxpayer. At the same time, it is established that the tax legislation of Ukraine provides for the procedure for correcting an error in case of erroneous preparation of a tax invoice, namely by submitting a calculation of adjustments to such a tax invoice. It is noted that a taxpayer has the right to submit an adjustment calculation to an erroneously drawn up tax invoice, provided that such invoice has been registered in the Unified Register of Tax Invoices. If the registration of an erroneously drawn up tax invoice has been suspended (blocked), the adjustment calculation cannot be submitted. It is substantiated that in order to unblock the registration of a tax invoice, a taxpayer has the right to submit written explanations and copies of documents confirming the fact of a business transaction to the supervisory authority. The author proves that there is no legislatively defined mechanism for unblocking an erroneous tax invoice drawn up for a transaction for the supply of goods/services that did not actually take place. Based on the analysis of the study and with a view to eliminating ambiguous interpretation and application of tax legislation, the author identifies the areas for improving the mechanism of value added tax collection.