As part of the proposed changes, it is planned to revise the procedure for recognizing invoices as invalid in the "Electronic Invoice" information system (IS EIS).
According to the innovations, the procedures used by tax authorities for decision-making are clarified. In particular, the tax service will be required to form a decision on the invalidity of the electronic invoice within two working days, based on the commission's report.
After the taxpayer receives the decision, the date of its delivery will be indicated in the IS EIS system, and the status of the corresponding electronic invoice will change to "invalid".
Additionally, the project includes the procedure for canceling a previously issued 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 make changes to the form of the decision used to recognize invoices as invalid.
These changes are aimed at optimizing the workflows of the electronic invoice information system and simplifying the administration of tax procedures.
