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:
if the total amount from the supply of goods / services subject to taxation, including the use of local or global computer network, accrued (paid) to such a person during the last 12 calendar months, in total exceeds UAH 1,000,000 excluding tax on value added), such a person is obliged to register as a taxpayer with the supervisory authority at his location (residence) in compliance with the requirements of Art. 183 of the Tax Code of Ukraine, except for a person who is a payer of the single tax of the first – third group (paragraph 181.1 of Article 181 of the Tax Code of Ukraine (hereinafter – TCU));
its supply of confiscated property, finds, treasures, property recognized as ownerless, property not applied for by the owner before the end of the storage period, and property that by inheritance or other legal grounds becomes the property of the state, regardless of whether it reaches the total amount of transactions for the supply of goods / services, UAH 1,000,000, as well as regardless of the tax regime used by such a person in accordance with the law (paragraph 6 of paragraph 180.1 of Article 180 of the TCU).
Taxable transactions for the purposes of registration as a VAT payer include transactions subject to taxation at the basic VAT rate, rates of 7 and 14 percent, zero VAT rate and exempt (conditionally exempt) from VAT.
Any person subject to mandatory registration as a taxpayer shall submit to the supervisory authority at its location (residence) a registration application no later than the 10th day of the calendar month following the month in which the amount of taxable transactions specified in Article 181 of the TCU.
Source: gov.ua
