The Supreme Court Explained Why Ignoring a Request from the Tax Authorities May Cost the Registration of a Tax Invoice.

Following the suspension of a tax invoice registration, it is important for taxpayers not only to submit the initial set of documents, but also to properly respond to subsequent requests from the tax authorities. In case No. 580/8808/24, the Supreme Court emphasized a situation where, after reviewing the initial explanations, the State Tax Service specified an additional list of documents required, but the taxpayer failed to respond to such request.

The case concerned the refusal to register seven tax invoices issued by an individual entrepreneur for transportation services. After the initial explanations had been submitted, the tax authorities sent the taxpayer a notice containing a specific list of documents which, in the opinion of the controlling authority, were missing for the purpose of making a decision. Such documents included transportation orders, permits for hazardous cargo transportation, documents related to vehicle lease arrangements, timesheets, and other supporting materials. The taxpayer did not provide the requested documents, considering the previously submitted documentation sufficient.