The Ministry of Revenue & Duties explains
If a salesman of goods/ services refuses to give a tax invoice or has failed to fill it out properly or has not met the registration requirements when entering records to the uniform registry, then a buyer of such goods/services has the right to affix a claim against the said seller to the tax returns submitted for the period under review. This claim will give grounds to add the tax amount to the tax loan. This right will be reserved within 60 calendar days next succeeding the deadline date for filing the tax returns for the period under review (fiscal), provided that the tax returns have been submitted within this period or the seller has failed to fill out it properly or the registration procedure has been violated. Obligatory for submission are the copies of sales slips or other accounting documents that confirm withholding of taxes on goods/services purchased, or copies of primary documents drafted pursuant to the Law of Ukraine On Accounting and Financial Reporting in Ukraine, which serve as evidence of receiving such goods/services.
Importantly, such a claim being submitted gives grounds for initiating an unscheduled on-site check of documents kept by the said seller, in order to clarify authenticity and accrued revenue.
The relevant norm is set forth in par. 201.10 of article 201- V of the Tax Code of Ukraine enacted on December 2, 2010, №2755-VI, as amended.