Unblocking tax invoices with different dates: practical aspects and court positions

The practice of blocking tax invoices remains one of the most painful issues for VAT payers. Despite the reform of the risk monitoring procedure and the introduction of new criteria, the State Tax Service (STS) continues to suspend the registration of a significant share of documents, which results in forced disputes, delays, and financial losses for businesses. The situation becomes particularly complicated when tax invoices relate to transactions with different dates but share the same business activity indicators.​

Essence of the problem
The suspension of tax invoice registration most often occurs automatically, as the monitoring system identifies risky transactions or taxpayers. However, a nuance arises when similar invoices are issued on different dates, for example, in parts for the supply of goods or services, and only some of them are blocked.
Such situations in fact place the taxpayer in an unequal position: under identical circumstances, they have a different tax result solely because of the invoice issue date. Accordingly, the question arises whether the tax authority may lawfully block invoices with different dates if the economic substance of the transactions and the documents confirm them.​

Reasons for blocking
In practice, several key reasons can be distinguished as to why the system suspends the registration of invoices with different dates:
Shift of the supply period. The tax authority believes that the date of the invoice does not correspond to the actual date of occurrence of tax liabilities or the actual supply.
Discrepancies in nomenclature or amount. If invoices are drawn up with minor differences in product codes or value, the system perceives this as a sign of risk.
Inconsistency of primary documents. When part of the primary documentation covers another calendar period (for example, performance certificates are issued later), the risk filter is automatically triggered.
Different tax periods of the counterparty. If the counterparty records the transaction in another reporting period, the STS may consider that the reality of the transaction requires verification.​

Thus, the “different dates” issue is often related not to a breach of legislation but to the technical peculiarities of monitoring.

Position of taxpayers and the STS
Taxpayers consistently emphasize that the law does not establish restrictions on issuing tax invoices with different dates for the same counterparties or under the same contracts, provided that the actual supply is confirmed by primary documents.
At the same time, the STS often treats different dates as a signal of a possible “schematic” transaction, especially where the taxpayer does not have significant turnover or has an excessive tax credit in a particular period.
It should be noted that the Procedure for suspension of registration No. 1165 (as amended for 2024–2025) does not define the date of the invoice as an independent risk factor. Therefore, the tax authority must justify its decision for each invoice separately and cannot rely solely on time discrepancies between documents.​

Case law
Case law is becoming increasingly consistent in favour of taxpayers. Administrative courts stress that where a business transaction is confirmed by primary documents and the fact of supply is not disputed, refusal to unblock invoices solely due to different dates is unlawful.
For example, in several decisions of the Supreme Court, it is emphasised that risk indicators must be clearly recorded and that the tax authority is obliged to prove specific circumstances indicating the unreality of the transaction. The mere fact of the existence of tax invoices with different dates (even with a difference of several days) cannot be regarded as a sign of fictitiousness.
Moreover, the courts have repeatedly indicated that systematic monitoring cannot substitute for a tax audit. If the STS has doubts as to the legality of tax assessments, it is entitled to carry out an audit, but not to block the registration of invoices without sufficient grounds.​

Practical advice on unblocking
Prepare a full package of documents. The explanation should be accompanied not only by the contract and invoices but also by acts of acceptance, consignment notes, invoices, bank statements, quality certificates and any other documents evidencing the reality of the supply.
Provide a logical explanation of the dates. It is important to explain why the invoices have different dates (split deliveries, technical specifics, completion of works in several stages, etc.).
Pay attention to consistency of volumes. If the supply volumes in different invoices correspond to the contract or acts, this should be highlighted in the explanation.
Substantiate the allocation of supply. In case of partial delivery or performance of works, explain the sequence and provide confirmation from the counterparty.
Monitor the taxpayer’s risk status. If the company is included in the list of risky taxpayers, it is advisable first to submit documents to be removed from this list and only then insist on unblocking the invoices.
Appeal the STS decisions. If the commission refuses registration without proper justification, it is advisable to file an administrative lawsuit. Judicial unblocking remains the most effective tool for protecting taxpayers’ rights.​

Conclusion
Unblocking tax invoices “with different dates” requires not only a solid evidentiary base but also clear reasoning for the logic behind document issuance. The tax authority should assess not formal indicators (dates, sequence, supply period) but the actual circumstances of the taxpayer’s business activities.
For businesses, it is important to document the reality of transactions, avoid technical errors and prepare explanations for the commission in advance. Prompt response to blocking, proper preparation of complaints and, where necessary, recourse to the courts are key to restoring legitimate tax credit and avoiding financial losses.
Author: Ihor Yasko, Managing Partner of WINNER Law Firm, PhD in Law.

If you have any questions or issues related to the unblocking of tax invoices, the preparation of explanations or the appeal of STS decisions, the WINNER Law Firm team is ready to assist with document preparation and representation of your interests.