According to the State Tax Service, such violations are discovered during analytical work using a risk-oriented approach and modern digital technologies.
Some taxpayers, as stated in the message, are issuing fictitious electronic invoices with the aim of creating imaginary expenses and illegally reducing their tax liabilities.
The agency emphasized that electronic invoices can only be issued in the presence of real economic transactions and confirmed movement of goods, works, or services.
The use of electronic invoices in schemes of fictitious documentation is a serious violation of tax legislation and entails the legal consequences provided by law.
The State Tax Service urges taxpayers to cease such illegal actions and conduct honest business activities, emphasizing that sanctions for such violations are inevitable and may lead to significant financial losses.
Furthermore, the agency noted that work to identify and prevent the fictitious issuance of electronic invoices will continue and intensify, and each established violation will receive a legal assessment.
