
Tax invoice: how the system of checks, blocking and unblocking works
A tax invoice is one of the key documents in the VAT system: it confirms the authenticity of business transactions, allows for the formation of a tax credit, and affects a company’s reputation in the eyes of both the state and business partners. However, the automated monitoring system (SMKOR) can block its registration even for minor discrepancies or technical errors. This article provides a detailed overview of how tax invoices are checked, why they may be blocked, which documents are required for unblocking, and how companies can prevent such situations in the future.










