The head office of the DPS in Kyiv informs that a person is subject to mandatory registration as a VAT payer in the event of:
if the total amount from transactions for the supply of taxable goods/services charged (paid) to such a person during the last 12 calendar months exceeds UAH 1,000,000. (excluding VAT), except for a person who is a taxpayer of the first – third group of single tax (clause 181.1 of article 181 of the Tax Code of Ukraine);
in the case of operations for the supply of confiscated property, finds, treasures, property recognized as ownerless, property for which the owner did not apply until the end of the storage period, and property that is transferred to the state by inheritance or on other legal grounds, regardless of whether , whether a person reaches the total amount of operations for the supply of goods/services, UAH 1,000,000, as well as regardless of the taxation regime used by such a person in accordance with the legislation (item 6 of item 180.1 of article 180 of the Code of Civil Procedure).
According to clause 183.2 of Art. 183 of the Civil Code, in case of mandatory registration of a person as a tax payer, the registration application is submitted to the controlling body no later than the 10th day of the calendar month following the month in which the amount of taxable transactions defined in Art. 181 PKU.
Clause 183.10 of Art. 183 of the Civil Code, it is determined that any person who is subject to mandatory registration as a tax payer, and in the cases and in the manner prescribed by this article, has not submitted a registration application to the supervisory body, is responsible for non-assessment or non-payment of this tax at the level of the registered the payer without the right to accrue a tax credit and receive budget compensation.
Source: kyiv.tax.gov.ua
