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Incorrect completion of the statement of refusal to provide a tax invoice may result in the taxpayer losing the ability to claim the tax credit.
What you need to know to correctly complete the form for a supplier’s refusal to provide a tax invoice
Incorrect completion of the statement of refusal to provide a tax invoice may result in the taxpayer losing the ability to claim the tax credit. The Ministry of Revenues and Duties states that in the event the seller/supplier of goods/services refuses to provide or properly complete a tax invoice, as well as violations of the registration procedure in the Unified Register of Invoices, the buyer/recipient of those goods/services may attach a complaint statement when filing the VAT return.
The form for completion and submission is set out in Annex 8 (D8) of the VAT return.
The statement must include copies of payment documents that certify the fact of tax payment when purchasing services or goods. Copies of primary documents prepared in accordance with the requirements of the Accounting Law that confirm receipt of services or goods will also be useful. The statement of refusal, copies of payment and primary documents constitute the basis for including the tax amount in the tax credit.
If Annex 8 to the return is filled out incorrectly or one of the documents attesting to the payment of VAT in connection with the purchase/receipt of services and goods is not provided, then, according to the letter of the Ministry of Revenues dated 13.09.2013, when one of the above facts is identified, the VAT will be removed from the tax credit.