The main administration of the DPS in Kyiv informs that in the event that a person transitioning from a simplified taxation system to a general taxation system, on the date of such transition, the total amount from transactions for the supply of goods/services subject to VAT taxation during the last 12 calendar months in total exceeded UAH 1 million (including the period of stay on the simplified taxation system), then such a person must submit a VAT payer registration application to the supervisory body no later than the 10th day of the first calendar month in which the transition to the general taxation system was made on form No. 1-VAT and register as a VAT payer. If such a person has no taxable transactions or less than UAH 1 million,
For reference: in accordance with Clause 181.1 of Art. 181 of the Code of Civil Procedure is subject to mandatory registration as a VAT payer if the total amount from transactions for the supply of taxable goods/services, including those using a local or global computer network, is charged (paid) to such a person during of the last 12 calendar months, collectively exceeds UAH 1 million (excluding VAT).
The total volume of transactions for the supply of goods/services for the purposes of registration of a person as a VAT payer includes transactions subject to taxation at the basic VAT rate, the rate of 7 percent, the zero VAT rate and exempt (conditionally exempt) from VAT taxation. The volume of transactions not subject to VAT is not included in the calculation of the total volume of transactions for the supply of goods/services.
In the case of voluntary registration of a person as a tax payer or a person who meets the requirements specified in para. 6 clause 180.1 of Art. 180 of the Civil Code, the registration application is submitted in accordance with clause 183.7 of this article no later than 10 calendar days before the beginning of the tax period, from which such persons will be considered tax payers and have the right to a tax credit and the preparation of tax invoices (clause 183.3 of Article 183 of the Civil Code ).