The proposed changes relate to the procedure for recognizing invoices as invalid within the framework of the "Electronic Invoice" information system (IS EIS).
According to the new draft, tax authorities will be required to make a decision on the invalidity of an electronic invoice within two working days, based on a commission report.
After the taxpayer is handed the decision, the date of its issuance will be displayed in the IS EIS system, and the status of the corresponding electronic invoice will change to "invalid".
Additionally, the draft outlines a mechanism for canceling a previously made decision. In the event of its cancellation, the tax authority will enter data about the new decision into the system and change the status of the invoice to "accepted".
It is also proposed to exclude item 22 from the current procedure and update the form of the decision used for recognizing invoices as invalid.
The aim of these changes is to clarify the procedures for the operation of the electronic invoice information system and to simplify the administration of tax processes.
