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Taxpayers are well acquainted with the provision of the Tax Code of Ukraine that requires all prepared copies of a tax invoice to be signed by the person authorized by the taxpayer to carry out the delivery of goods and to be sealed.
Tax authorities assert that when a tax invoice is signed by an unidentified person, which is confirmed by the explanations of counterparties, there are no grounds for including VAT in the tax credit.
At the same time, courts express a different point of view on this issue. According to the Higher Administrative Court of Ukraine (VASU), the taxpayer has no means to establish the authenticity and ownership of signatures on the document, therefore the additional burden of proving their good faith cannot be placed on them. The Supreme Court of Ukraine (VSU) believes that an improperly executed tax invoice (in this case signed by an unknown person) cannot serve as a basis for calculating tax credit if there are facts that cast doubt on the reality of the provided service.
Example. The court established facts that the LLC was established in the name of a front person who had no intention of conducting any business activity. Moreover, all economic transactions were carried out by a person who had no legal grounds to do so and, therefore, could not place their signature on documents, including the tax invoice.
Under such circumstances, tax invoices signed by an unknown person cannot serve as a basis for claiming a tax credit.
Thus, the evidentiary basis in court must be built on documents and facts that confirm the reality of the business transactions.