Good day! We encountered the following situation - in 2020 and 2021, tax invoices were incorrectly registered for the client (the amounts were doubled due to incorrect accounting). During the change of accountant and preparation for submission of annual reports, these errors were discovered. In order to remove the excess obligations, we agreed with the client on an option - according to the RC, they remove the wrong ones, and we register the correct ones with the same old dates. The accountant tried to correct the mistakes, but the war started and no one did it. It was possible to register a PN (with extension, of course) at the beginning of August, when we received the RK. And it is precisely during this period that the moratorium on non-application of fines for violation of the terms of calculation, declaration and payment of taxes and fees during the quarantine is lifted. And there are clarifications that fines for untimely registration will be applied to PN from 27.05.2022 by Law of Ukraine No. 2260-IX "On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the peculiarities of the tax administration of taxes, fees and a single contribution during the action of the military, state of emergency". Is there any way to avoid the fine or still pay the fine? Can you suggest some options?