The Main Department of the State Tax Service in Kyiv draws attention to the fact that a person is subject to mandatory registration as a VAT payer in the case of a transaction on the supply of confiscated property, regardless of whether it reaches the total amount of transactions for the supply of goods / services , as well as regardless of which tax regime is used by such a person in accordance with the law (paragraph 6 of paragraph 180.1 of Article 180 of the Tax Code of Ukraine (hereinafter – TCU)).
According to item 183.2 of Art. 183 TCU in the case of mandatory registration of a person as a taxpayer, the registration application is submitted to the supervisory authority no later than the 10th day of the calendar month following the month in which the first volume of taxable transactions.
At the same time, paragraph 183.10 of Art. 183 of the TCU stipulates that any person subject to mandatory registration as a taxpayer, and in the cases and in the manner prescribed by this article, has not submitted a registration application to the supervisory authority, is responsible for non-accrual or non-payment of this tax at the level of registered payer without the right to accrue a tax credit and receive a budget refund.