The draft proposes amendments to the procedure for recognizing invoices as invalid within the framework of the "Electronic Invoice" information system (IS EI).
According to the proposed changes, the procedures by which tax authorities will make decisions are clarified. In particular, the tax service is obliged to form a decision on recognizing an electronic invoice as invalid within two working days based on the conclusion of the commission.
After the taxpayer receives the decision, the date of delivery will be displayed in the IS EI system, and the status of the corresponding invoice will change to "invalid".
In addition, the draft provides for a procedure for canceling the adopted decision. In the event of cancellation, the tax authority will enter new details into the system and change the status of the invoice to "accepted".
It is also proposed to cancel paragraph 22 of the current procedure and modify the form of the decision used for recognizing invoices as invalid.
These changes are aimed at clarifying the procedures for the operation of the electronic invoice information system and simplifying tax administration.
