PECULIARITIES OF REGULATORY AND LEGAL REGULATION OF TAX INVOICE REGISTRATION DEADLINES

Abstract

The purpose of the article is to analyze the legal norms that regulate the terms of registration of tax invoices in the Unified Register of Tax Invoices, which will allow us to identify the shortcomings of the mechanism of legal regulation of such terms. Methods. The research methodology consists of general and special methods of scientific knowledge, including comparative and legal, systemic and structural, analysis, synthesis and others, which allow for a consistent approach to the disclosure of the goal, to study and compare the positions of scientists, and the provisions of legal acts of Ukraine that regulate the administration of VAT. Results. The article shows that the timing of registration of tax invoices is an element of the system of value added tax administration, and the timeliness of taxpayers' formation of a tax credit depends on the correct calculation of the latter. It is proved that taxpayers have the right to deduct the VAT amounts specified in the tax invoice as a tax credit within 365 calendar days from the date of the tax invoice. However, if a taxpayer mistakenly fails to include the VAT amounts specified in the tax invoice in the tax credit within 365 calendar days, in order to correct the mistake, such taxpayer may include the VAT amounts in the tax credit within 1095 calendar days by submitting a corrective calculation. It is noted that one of the most common reasons for the impossibility of timely registration of a tax invoice in the Register is that the taxpayes is included by the in the list of risky taxpayers. It is noted that further exclusion of taxpayers from the list of risky taxpayers is carried out mainly in court. The author notes that unreasonable classification of taxpayers as risky by the controlling authority results in the inability of the buyer to claim VAT amounts as a tax credit within the time limits provided for by the tax legislation of Ukraine. Conclusions. Proposals to improve the procedure for administering value added tax have been formulated in terms of determining the deadlines for registering tax invoices in the register.