ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ
The article examines the norms of the Tax Code of Ukraine, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, which regulate the procedure for accounting and tax accounting. The judicial practice regarding the interaction of accounting and tax documents has been analyzed. It is n...
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V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine
2022
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Article |
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Zeldina, O.R. Gryshko, V.V. |
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Zeldina, O.R. Gryshko, V.V. ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| author_facet |
Zeldina, O.R. Gryshko, V.V. |
| author_sort |
Zeldina, O.R. |
| title |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| title_short |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| title_full |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| title_fullStr |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| title_full_unstemmed |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ |
| title_sort |
правові аспекти використання податкової накладної для підтвердження факту постачання товару |
| title_alt |
LEGAL ASPECTS OF USING A TAX INVOICE TO CONFIRM THE FACT OF SUPPLY OF THE GOODS |
| description |
The article examines the norms of the Tax Code of Ukraine, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, which regulate the procedure for accounting and tax accounting. The judicial practice regarding the interaction of accounting and tax documents has been analyzed. It is noted that the defect in the primary documents and the buyer’s failure to acknowledge the fact of the supply of the disputed goods does not deprive the supplier of the opportunity to prove the supply of the goods with other evidence that will convincingly testify to the actual circumstances of the supply of the goods. It is noted that there is a close relationship between tax accounting and accounting, since both tax accounting and accounting have one object — economic activity and reflect the same economic transactions, as well as accounting and tax accounting are based on primary documents It was concluded that judicial practice provides for the possibility of using a tax invoice as proof of the fact of the delivery of goods under the contract, but on the condition that there is other evidence. It is emphasized that when evaluating tax invoices in combination with other evidence in the case, the courts must take into account the provisions of the Tax Code of Ukraine and the actual actions of the parties to the contract regarding the reflection of the fact of the delivery of the disputed goods in the tax accounting and accounting records. It was determined that tax invoices received from the Unified Register of Tax Invoices cause legal consequences, and the basis for the taxpayer’s right to a tax credit from value added tax is the fact of actual transactions for the purchase of tangible goods. It is noted that establishing the rule regarding mandatory confirmation of tax credit amounts taken into account by the VAT (value added tax) payer when determining tax liabilities, the legislator assumes that these documents are authentic, that is, the transactions they confirm really took place. It has been proven that registered tax invoices in combination with other evidence confirming the real movement of goods can confirm the fact of the supply of goods under the contract, however, this is not clearly provided for by the legislation of Ukraine, but requires a combined analysis of various legal norms and judicial practice. It is proposed in the Tax Code of Ukraine to determine that the presence of registered tax invoices in combination with other evidence confirming the real movement of the goods is the basis for confirming the fact of the supply of the goods in case of a disputed situation.
REFERENCES1. Rieznikova V., Kravets I .Novitni tendentsii rozvytku sudovoi praktyky shchodo rozghliadu hospodarskykh sporiv, poviazanykh zi zdiisnenniam torhovelnykh operatsii. Pravo Ukrainy. 2020. No. 7. P. 181-199. https://doi.org/10.33498/louu-2020-07-181 [in Ukrainian].2. Minaieva O.M. Pravove rehuliuvannia podatkovoho obliku v Ukraini: dys. ... kand. yuryd. nauk: 12.00.07. Kharkivskyi natsionalnyi universytet vnutrishnikh sprav Ukrainy. Kharkiv, 2007. 201 p. [in Ukrainian].3. Palchuk O.V. Podatkovyi oblik: problemy ta perspektyvy Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky: zb. nauk. pr. 2005. Iss. 8. P. 185-192 [in Ukrainian].4. Savchuk T. Podatkovyi oblik yak pidsystema bukhhalterskoho obliku ta osnova realizatsii systemy opodatkuvannia v Ukraini. Bukhhalterskyi oblik i audyt. 2003. No. 3. P. 45-49 [in Ukrainian].5. Sirenko M. Spivvidnoshennia podatkovoho obliku ta podatkovoi zvitnosti. Pidpryiemstvo, hospodarstvo ta pravo. 2017. No. 7. P. 101-103 [in Ukrainian].6. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 29.01.2020 u spravi No. 916/922/19. URL: https://zakononline.com.ua/court-decisions/show/87329918 [in Ukrainian].7. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 04.11.2019 u spravi No. 905/49/15. URL: https://zakononline.com.ua/court-decisions/show/85393893 [in Ukrainian].8. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 01.06.2020 No. 906/355/1922. URL: https://verdictum.ligazakon.net/document/89578746 [in Ukrainian].9. Postanova Velykoi Palaty Verkhovnoho Sudu vid 29.06.2021 u spravi No. 910/23097/17. URL: https://verdictum.ligazakon.net/document/98524290?utm_source=jurliga.ligazakon.ua&utm_medium=news&utm_content=jl03 [in Ukrainian]. |
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V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine |
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2022 |
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https://economiclaw.kiev.ua/index.php/economiclaw/article/view/1095 |
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oai:ojs.economiclaw.kiev.ua:article-10952022-12-29T14:51:25Z LEGAL ASPECTS OF USING A TAX INVOICE TO CONFIRM THE FACT OF SUPPLY OF THE GOODS ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ПОДАТКОВОЇ НАКЛАДНОЇ ДЛЯ ПІДТВЕРДЖЕННЯ ФАКТУ ПОСТАЧАННЯ ТОВАРУ Zeldina, O.R. Gryshko, V.V. The article examines the norms of the Tax Code of Ukraine, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, which regulate the procedure for accounting and tax accounting. The judicial practice regarding the interaction of accounting and tax documents has been analyzed. It is noted that the defect in the primary documents and the buyer’s failure to acknowledge the fact of the supply of the disputed goods does not deprive the supplier of the opportunity to prove the supply of the goods with other evidence that will convincingly testify to the actual circumstances of the supply of the goods. It is noted that there is a close relationship between tax accounting and accounting, since both tax accounting and accounting have one object — economic activity and reflect the same economic transactions, as well as accounting and tax accounting are based on primary documents It was concluded that judicial practice provides for the possibility of using a tax invoice as proof of the fact of the delivery of goods under the contract, but on the condition that there is other evidence. It is emphasized that when evaluating tax invoices in combination with other evidence in the case, the courts must take into account the provisions of the Tax Code of Ukraine and the actual actions of the parties to the contract regarding the reflection of the fact of the delivery of the disputed goods in the tax accounting and accounting records. It was determined that tax invoices received from the Unified Register of Tax Invoices cause legal consequences, and the basis for the taxpayer’s right to a tax credit from value added tax is the fact of actual transactions for the purchase of tangible goods. It is noted that establishing the rule regarding mandatory confirmation of tax credit amounts taken into account by the VAT (value added tax) payer when determining tax liabilities, the legislator assumes that these documents are authentic, that is, the transactions they confirm really took place. It has been proven that registered tax invoices in combination with other evidence confirming the real movement of goods can confirm the fact of the supply of goods under the contract, however, this is not clearly provided for by the legislation of Ukraine, but requires a combined analysis of various legal norms and judicial practice. It is proposed in the Tax Code of Ukraine to determine that the presence of registered tax invoices in combination with other evidence confirming the real movement of the goods is the basis for confirming the fact of the supply of the goods in case of a disputed situation. REFERENCES1. Rieznikova V., Kravets I .Novitni tendentsii rozvytku sudovoi praktyky shchodo rozghliadu hospodarskykh sporiv, poviazanykh zi zdiisnenniam torhovelnykh operatsii. Pravo Ukrainy. 2020. No. 7. P. 181-199. https://doi.org/10.33498/louu-2020-07-181 [in Ukrainian].2. Minaieva O.M. Pravove rehuliuvannia podatkovoho obliku v Ukraini: dys. ... kand. yuryd. nauk: 12.00.07. Kharkivskyi natsionalnyi universytet vnutrishnikh sprav Ukrainy. Kharkiv, 2007. 201 p. [in Ukrainian].3. Palchuk O.V. Podatkovyi oblik: problemy ta perspektyvy Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky: zb. nauk. pr. 2005. Iss. 8. P. 185-192 [in Ukrainian].4. Savchuk T. Podatkovyi oblik yak pidsystema bukhhalterskoho obliku ta osnova realizatsii systemy opodatkuvannia v Ukraini. Bukhhalterskyi oblik i audyt. 2003. No. 3. P. 45-49 [in Ukrainian].5. Sirenko M. Spivvidnoshennia podatkovoho obliku ta podatkovoi zvitnosti. Pidpryiemstvo, hospodarstvo ta pravo. 2017. No. 7. P. 101-103 [in Ukrainian].6. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 29.01.2020 u spravi No. 916/922/19. URL: https://zakononline.com.ua/court-decisions/show/87329918 [in Ukrainian].7. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 04.11.2019 u spravi No. 905/49/15. URL: https://zakononline.com.ua/court-decisions/show/85393893 [in Ukrainian].8. Postanova Verkhovnoho Sudu u skladi kolehii suddiv Kasatsiinoho hospodarskoho sudu vid 01.06.2020 No. 906/355/1922. URL: https://verdictum.ligazakon.net/document/89578746 [in Ukrainian].9. Postanova Velykoi Palaty Verkhovnoho Sudu vid 29.06.2021 u spravi No. 910/23097/17. URL: https://verdictum.ligazakon.net/document/98524290?utm_source=jurliga.ligazakon.ua&utm_medium=news&utm_content=jl03 [in Ukrainian]. Проаналізовано законодавство України, що регулює порядок здійснення бухгалтерського та податкового обліку, судову практику щодо взаємодії облікових і податкових документів. Зазначено, що зареєстровані податкові накладні разом з іншими доказами, які підтверджують реальний рух товару, можуть підтверджувати факт постачання товару за договором, проте це чітко не передбачено чинним законодавством України й потребує сукупного аналізу різних норм права та судової практики. Запропоновано у Податковому кодексі України визначити, що наявність зареєстрованих податкових накладних разом із іншими доказами, що підтверджують реальний рух товару, є підставою для підтвердження факту постачання товару у випадку спірної ситуації. V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2022-12-08 Article Article application/pdf https://economiclaw.kiev.ua/index.php/economiclaw/article/view/1095 10.15407/econlaw.2022.04.003 Economics and Law; No 4 (67) (2022): Economics and Law; 3 - 9 Экономика и право; No 4 (67) (2022): Economics and Law; 3 - 9 Економіка та право; No 4 (67) (2022): Economics and Law; 3 - 9 2523-4838 1681-6277 10.15407/econlaw.2022.04 uk https://economiclaw.kiev.ua/index.php/economiclaw/article/view/1095/1054 |