The Main Department of the State Tax Service in Kyiv draws attention to the fact that in case of change of location (residence) due to a change of administrative district, the account number in the electronic VAT administration system (hereinafter – VAT SER) does not change.
In accordance with paragraph 200 1 .2 of the Tax Code of Ukraine (hereinafter – TCU) and paragraph 5 of the Procedure for electronic administration of value added tax, approved by the Cabinet of Ministers of Ukraine dated October 16, 2014 № 569 (hereinafter – the Procedure № 569), accounts in electronic value added tax administration system are opened automatically on the basis of the register of taxpayers (hereinafter – the Register), which the State Tax Service sends to the State Treasury of Ukraine not earlier than one working day before the date of registration as a taxpayer.
The Register shall indicate, in particular, the individual tax number of the VAT payer and the date of his registration as a VAT payer.
The individual tax number of the VAT payer is assigned to the person who is registered as a taxpayer and is used to pay the tax. (paragraph 183.18 of Article 183 of the TCU).
The individual tax number is kept by the VAT payer until the moment of cancellation of the VAT payer’s registration, which takes place in accordance with Art. 184 TCU.
In accordance with paragraph 8 of the Procedure № 569, a new electronic account is opened in case of re-registration of a person by a taxpayer.
That is, when a business entity changes its location (residence), including related to the change of administrative district, the registration of the VAT payer is not canceled and the VAT payer is not re-registered, in connection with which there are no grounds for opening a new one. electronic invoice, and therefore the account number in the electronic VAT administration system does not change.