The client is a Finnish company, a major taxpayer in Ukraine.
Problem:
According to the results of an audit, the State Fiscal Service authorities advanced a complaint to the Client, in which it was noted that tax invoices were signed in electronic and written form by different persons. Such a disagreement in the formation of financial reporting documents was considered by them as a violation subject to a fine in the amount of UAH 500,000.
Process:
In the process of working on the case, TEFFI Law Firm’s team developed a successful defense tactic in court, which allowed the Client to prove the legitimacy of his actions.
In particular, the validity of the Client’s actions was based on proving the reality of a business transaction. The current legislation does not establish an obligation to sign tax invoices in electronic and paper form by the same person. At the same time, both the director and the chief accountant are duly authorized officials to affix an electronic signature on electronic tax invoices in the manner prescribed by law. The inspection report did not contain any references to the facts that would confirm the lack of authority of a person to affix an electronic signature at the time of registration of tax invoices.
As a supplement to the arguments put forward, we also provided comprehensive evidence of the practice of the European and Supreme Administrative Courts.
Result:
- Thanks to well-coordinated teamwork, we received the positive decision of the court.
- Penalties were removed from the Client’s company in full, which allowed him to retain the status of law-abiding taxpayer.