The absence of registration or untimely registration of tax invoices in the Unified Register of tax invoices leads to the imposition of penalties on taxpayers.

According to the current Ukrainian legislation, in case of facts of importation of goods into the customs territory of Ukraine, payment of VAT to the budget, availability of customs declaration, made in accordance with the requirements of the law, the taxpayer is entitled to a tax credit.

In case of a decision by the SFS Commission to refuse to register a tax invoice / calculation of the correction in the URTI, such a decision may be appealed within 10 calendar days administratively.