From July 1, 2017, the system of automatic registration of tax invoices was launched in Ukraine. Traditionally, they wanted it better, and it turned out as always. Many businesses have fallen to the risk zone (and, hence, the blocking of tax invoices). The reason - they did not pass the "selection" of the Ministry of Finance and State Fiscal Service of Ukraine. Agrarians were "lucky" most of all, because according to the fiscal regulations, most agricultural commodities were classified as risky, thus automatically bringing down the whole agro-complex.

On December 7, 2017, during the consideration of the draft Law "On Amendments to the Tax Code of Ukraine regarding the Balance of Budget Revenues in 2018", the system of blocking tax invoices was temporarily suspended.

Will there be a fine for keeping tax bills blocked and if all unblocking deadlines are expired?

The Tax Code of Ukraine does not provide for a fine for not unlocking tax invoices. Blocked tax invoice retains the status of the blocked and after the expiration of 365 calendar days and, according to paragraph 2 p. 120-1.1. "In case of suspension of the registration of a tax invoice / calculation of the adjustment in the Unified Register of Tax Bills in accordance with paragraph 201.16 of Article 201 of this Code, the penalties provided for by this paragraph shall not apply for the period of suspension of such registration until the decision to renew the registration of such tax invoices / calculations of the adjustment according to subitem 201.16.4 clause 201.16 of Article 201 of this Code ".