Why the tax authority does not accept electronic filings: what receipts №1 and №2 mean

The State Tax Service does not reject electronic reports without cause. Every document submitted goes through a rigorous verification process, and the results are recorded in receipts.

Receipts №1 and №2 are your primary tools for determining:

• whether the State Tax Service has received the report;
• whether it has passed verification;
• whether it has been accepted or rejected — and why.

This article explains the simple logic behind the receipts, common mistakes, and a step-by-step guide to help you quickly identify the reason for rejection and resolve the issue without wasting time.

How the receipt system works after submitting a report to the State Tax Service

Once an electronic report is submitted to the State Tax Service, it is processed not haphazardly but in a clearly defined sequence consisting of two main verification stages.

The first stage is an initial automated check, the result of which is recorded in Receipt №1. At this stage, the system does not even analyze the content of the report — it only verifies the technical correctness of the document.

The second stage is the final verification, which concludes with the generation of Receipt №2. It is here that the final decision is made: to accept the report or to reject it, stating the reason.

In other words, Receipt №1 serves as a sort of “filter,” while Receipt №2 represents the final decision.

What is Receipt №1 and what does it show?

Receipt №1 is not merely a formal confirmation of delivery. It indicates that the document has indeed been received by the State Tax Service and has already passed (or failed) a basic technical check.

At this stage, the system checks:

• whether the file complies with the specified format;
• whether the document structure is correctly formed;
• whether all required fields are filled in;
• whether the qualified electronic signature is valid;
• whether the file was damaged during transmission.

What is Receipt №2 and when is it issued?

Receipt №2 is the final result of the report’s processing. It is generated only if Receipt №1 has a positive status.

At this stage, the system analyzes not only the technical aspects but also the content of the document:

• the accuracy of the data entered;
• logical relationships between fields;
• compliance with current reporting forms;
• the responsible person’s authority to sign.

Receipt №2 can have two outcomes:

✅ “Accepted” — the report has been officially accepted;
❌ “Rejected” — with a detailed or technical description of the reason.

What should I do if I haven’t received receipt №1 within 2 hours?

According to State Tax Service regulations:

• Receipt №1 must be received within 2 hours;
• or within the first 2 hours of the next business day.

If this does not happen, the document is considered not received. Most often, this is due to technical glitches, internet issues, or the fact that the report was not actually sent.

In such a situation, it’s best not to wait: check whether the report was actually sent and resend the document. It’s also advisable to document this — for example, take a screenshot or save the log.

Where to check receipts and the status of submitted reports

After submitting an electronic tax return, it is important not only to send the document but also to ensure that it has actually been delivered, processed, and accepted by the tax authority. There are several ways to verify this.

Through the taxpayer’s online account

This is the official tool of the State Tax Service, which stores all information regarding submitted reports.

To check the status, you need to:

1. Log in to the Taxpayer’s Online Account;
2. Go to the “View Reports” or “Incoming/Outgoing Documents” section;
3. Open the “Incoming Documents” tab (this is where the receipts are stored);
4. Find the report you need and view the corresponding receipts.

All basic information is available in the dashboard:

• the date the document was submitted;
• the processing status;
• the reason for rejection (if the report was not accepted).

This is a reliable source of data, but in practice, working with it often takes more time: you have to manually search for documents and interpret technical messages on your own.

In reporting services (such as Vchasno.Zvit)

An alternative to standard tools is using services that simplify reporting and allow you to manage the entire process in a single environment.

In Vchasno.Zvit, the core logic is built around saving time and reducing manual tasks. After submitting a report, you immediately see its status along with the receipts — without any additional searching or switching between sections.

Key features include:

• automatic preparation and submission of reports to the State Tax Service without unnecessary steps;
• receipts №1 and №2 in one place;
• complete submission history;
• quick access to errors and tips on how to correct them;
• clear statuses without being overloaded with technical jargon;
• a shared dashboard for managing multiple sole proprietorships simultaneously.

This approach not only allows you to find and correct errors faster but also provides better overall control over the reporting process — especially during deadline periods when every detail matters.

Step-by-step checklist: what to do if the tax authority does not accept your electronic tax returns

When a report is not accepted, the key is not to act haphazardly. Instead, you should follow a clear verification process.

Step 1. Check that you have Receipt №1

• if there is no receipt, the document was not delivered, and you must resubmit it;
• if there is a receipt, proceed to review its contents.

Step 2. Review the receipt

• read carefully what is stated;
• identify the specific reason for the rejection or comment.

Step 3. Verify the QES (qualified electronic signature)

• is the signature valid?
• is the certificate current?

Step 4. Verify the signatory’s authority

• whether the signatory has the appropriate authority;
• whether their information is correctly entered in the system.

Step 5. Check the document itself

• Does the format meet the requirements?
• Is the file structure correct?

Step 6. Correct the error found

Step 7. Resubmit the report

Step 8. Wait for Receipt №2

• It is this body that makes the final decision on whether to approve or reject the proposal.

Conclusion

Receipts №1 and №2 are not just a formality, but a fully-fledged tool for diagnosing electronic reporting issues.

• Receipt №1 indicates whether the document is “active” from a technical standpoint and whether it has been delivered to the State Tax Service;
• Receipt №2 contains the tax authority’s final decision;
• The absence of Receipt №1 means that the document never even entered the system.

Understanding this logic allows you to act not intuitively, but systematically: quickly identify the cause of the problem, resolve it, and resubmit the report without risk to the business.