Unblocking tax invoices: explanations, complaint to the STS commission, support until full unblocking. UHY Prostir, 20 years of experience.
What is unblocking of a tax invoice
Unblocking a tax invoice is the procedure for lifting the suspension of the invoice’s registration in the Unified Register. The company files an explanation with supporting documents; if the tax authority refuses to unblock, the decision can be appealed administratively or in court. UHY Prostir supports clients at each of these stages.
Why tax invoices are blocked
A tax invoice is blocked when the transaction matches the riskiness criteria of the taxpayer or of the transaction itself — for example, discrepancies in supply volumes, product range inconsistent with the company’s previous activity, or other indicators the automated monitoring system flags as suspicious. Blocking does not mean a violation — often it is an algorithm error that can be contested with documents.
What to do if an invoice is blocked — step by step
- Get the receipt on the suspension of registration listing the criteria under which the invoice was blocked.
- Prepare an explanation with supporting documents (contracts, acts, delivery notes, specifications) proving the reality of the business transaction.
- File the explanation within the statutory deadline — missing the deadline complicates any further appeal.
- If the tax authority refuses registration — file a complaint with the higher-level STS commission.
- If the complaint is rejected — challenge the decision in court.
Each stage has its own requirements for documents and wording — an error at the explanation stage often leads to refusal and drags the process out for weeks.
What happens if the invoice is not unblocked in time
An unregistered tax invoice means the buyer cannot record the tax credit for the transaction, which complicates settlements with counterparties and can affect business relationships. The longer the blocking lasts, the harder it is to restore normal turnover — act immediately after receiving the suspension receipt.
How much does unblocking cost
The cost depends on the complexity of the situation — the number of blocked invoices, the need for a court appeal, and the volume of documents to prepare. We provide an estimate after analysing your suspension receipt.
Why clients choose UHY Prostir
- 20+ years of experience with Ukrainian tax law.
- A dedicated manager supports the process from filing the explanation to full unblocking.
- Remote work — send the suspension receipt and we will assess the situation without an office visit.
- Professional liability insured for UAH 10 million.
Tax invoice blocked? Send us the suspension receipt — we will assess the situation and prepare the explanation or complaint as soon as possible.
Frequently asked questions
Why are tax invoices blocked?
An invoice is blocked when the transaction or the taxpayer matches riskiness criteria under the STS automated monitoring system. This does not always mean a violation — often the cause is an algorithm error that can be contested with documents.
What documents are needed to unblock a tax invoice?
The basic package includes the contract, acts of completed work or delivery notes, specifications and documents confirming the reality of the business transaction. The exact list depends on the blocking reason stated in the receipt.
What is the deadline for filing an explanation?
The law sets a specific deadline for filing explanations from the moment the registration-suspension receipt is received. Deadlines should be checked individually as they may change — contact us with your receipt and we will confirm the current deadline for your situation.
What if the tax authority refuses to unblock?
The refusal can be appealed administratively — by filing a complaint with the higher-level STS commission — and, if rejected, in court.
How much does unblocking a tax invoice cost?
The cost depends on the complexity of the situation and the number of blocked invoices. We provide an exact quote after analysing your receipt.
Can an invoice be unblocked through court?
Yes, if the administrative appeal (complaint to the STS commission) has not produced results, the decision can be challenged in court.
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