According to the agency, such violations are detected through analytical methods based on risk assessment, as well as using modern digital technologies and information systems.
It is noted that unscrupulous taxpayers create fictitious electronic invoices to artificially inflate expenses and illegally reduce their tax liabilities.
The GNS emphasizes that the issuance of electronic invoices is permitted only if there is a real economic transaction and documented movement of goods, works, or services.
The use of electronic invoices in schemes of fictitious document flow is a serious violation of tax legislation, which entails legal liability as provided by law.
The agency urges taxpayers to refrain from illegal actions and engage in honest business activities, emphasizing that sanctions for such violations are inevitable and can lead to significant financial losses.
The GNS also announced its intention to continue and strengthen efforts to identify and prevent fictitious electronic invoices, and all identified cases will be subject to legal assessment.
