Subject of Dispute: Challenging a Tax Notification-Decision on Applying Penalties for Late Registration of Tax Invoices in the Unified Tax Invoice Register.
Main Arguments of the Court:
1. The Supreme Court deviates from its previous position regarding the possibility of applying paragraphs 89 and 90 of subsection 2 of section XX “Transitional Provisions” of the Tax Code of Ukraine with retrospective effect.
2. The Court considers that the reduced amount of penalties can be applied only to tax invoices drawn up and registered late after the Law No. 2876-IX came into force (February 8, 2023).
3. The taxpayer is exempt from liability for late registration of tax invoices during the moratorium period – from March 1, 2020 to May 26, 2022.
Court Decision: To cancel the decisions of previous courts and refer the case for a new review to the court of first instance to verify the correctness of applying penalties for each tax invoice registered late.
