In its notification dated 05.01.2018, the Press Service of the State Fiscal Service informs that explanations and copies of documents to the waybills and calculation of adjustments, registration of which was stopped before December 1, are not submitted by the payers. In this connection, a VAT payer who submitted documents for the unlocking of tax invoices after January 01, 2018, will receive a refusal, which means that the VAT amounts on them are actually lost. The same fate befell on the tax invoices/calculation of adjustments, for which clarifications, complaints or claims were filed within the established time limits, but were not processed by the State Fiscal Service office on time.
As we see, after the entry into force of the Law on Amendments to the Tax Code of Ukraine and Certain Legislative Acts Regarding Ensuring the Balance of Budgetary Incomes in 2018, No. 2245-VIII dated December 7, 2017, a number of problems arose related to blocking/unblocking of tax invoices and calculations of adjustments, the settlement of which will become possible after adoption of the resolution of the Cabinet of Ministers, referred to in the new edition of paragraph 201.16 of Art. 201 of the Tax Code of Ukraine. However, the order of registration suspension is not yet determined.