Of course, here is a detailed analysis of this court decision:
1. The subject of the dispute is an appeal against a tax assessment notice regarding the application of penalties for violation of the registration deadlines for tax invoices in the Unified Register of Tax Invoices.
2. The court of cassation agreed with the decisions of the courts of previous instances, indicating that from May 27, 2022, with the introduction of amendments to the Tax Code of Ukraine, the requirements regarding the “COVID” moratorium on penalties during martial law do not apply. Taxpayers who had the opportunity to fulfill their tax obligations in a timely manner, but did not do so, are not exempt from liability if they did not register tax invoices by July 15, 2022, did not submit reports by July 20, 2022, and did not pay taxes by July 31, 2022. The court noted that in case of impossibility of timely registration of tax invoices due to hostilities, the taxpayer had to contact the controlling authority with a corresponding notification, which the plaintiff did not do. Also, the court took into account that Law No. 2876-IX, which provides for reduced penalties for violations of the terms of registration of tax invoices during martial law, does not have retroactive effect in time with respect to offenses committed before its entry into force. The court referred to the постанову (resolution/ruling) of the Supreme Court dated February 26, 2025 in case No. 200/4768/23, which sets out the conclusions regarding the effect of the moratorium on the application of penalties for violations of the deadlines for registration of tax invoices during martial law.
3. The court decided to leave the cassation appeal without satisfaction, and the decisions of the courts of previous instances – without changes.
