Штраф за «невчасну» реєстрацію ПН? Судова практика, яка ламає систему

💵 Fines for late registration of tax invoices are one of the most common problems for VAT payers. But not every fine is legal. In this video, we analyze a real court case No. 560/18891/24, which has survived two court instances, and show how to properly defend yourself against the tax office. In the video, you will learn: ✔️ under what circumstances does the tax office charge fines for late registration of VAT ✔️ the position of the tax authority in the case ✔️ a defense strategy that worked in court ✔️ what are the deadlines for registration of VAT and why they are often misinterpreted ✔️ what is considered an operating day ✔️ when automatic registration of VAT is used ✔️ who is responsible for technical failures ✔️ practical tips on how to avoid fines or successfully appeal them 📌 This video will be useful to all VAT payers, accountants, entrepreneurs and business managers. 👉 Watch until the end to avoid mistakes that can cost tens of thousands of hryvnias. ⸻ ⚠️ Case number: №560/18891/24 ⸻ ❗️ Need advice from a lawyer, advocate, accountant or auditor? — contact: 📞 Phone: 068-007-33-88   / piskurovska_and_partners      / @%d0%9f%d1%96%d1%81%d0%ba%d1%83%d1%80%d0%b...   %B5%D1%80%D0%B8   / piskurovska_and_partners     / piskurovskaandpartners   https://www.facebook.com/profile.php?... ⸻ 0:00–0:37 — Introduction. The problem of “untimely” registration of PN 0:37–0:49 — Payer rights and the possibility of protection 0:50–1:14 — Real court case (2 instances) 1:14–1:42 — Circumstances of the case and deadlines for registration of PN 1:42–2:06 — Submission of PN on time — June 30 by 20:00 2:07–2:44 — Receipts on July 1. Tax position and inspection 2:44–3:07 — Fine of 10,000 UAH for Art. 120-1 TCU 3:07–3:38 — Filing a claim and supporting evidence 3:38–4:36 — Operating day and TCU regulations regarding receipts 4:36–5:11 — Technical failures of the State Tax Service and the payer’s absence of fault 5:11–5:49 — First instance decision: fine canceled 5:49–6:02 — Tax office files an appeal 6:06–6:41 — The Court of Appeal leaves the decision unchanged 6:41–7:11 — Conclusion: liability for delay — on the State Tax Service 7:11–7:39 — General deadlines for registration of private individuals 7:39–8:18 — Extended deadlines during wartime 8:18–8:36 — Operating day during the deadline (0:00–24:00) 8:37–10:10 — Automatic registration and liability for technical failures 10:10–10:35 — Do not rush to pay the fine — the right to appeal 10:35–11:10 — When to contact a lawyer 11:10–12:00 — Lawyer support and business advice 12:00–12:16 — Closing and call to subscribe #VAT #TaxInvoice #TaxFineForTax #Tax #EUPRN #CourtPractice #TaxDisputes #BusinessUkraine #Entrepreneurs #TaxLawyer #AppealingFine #VATUkraine #lawyer #piskurovskaya #legaladvice #lawyer #lawyerukrainian