- The State Tax Service (DPS) in Ukraine is required to enter information about VAT payer registration into the registry within 3 working days after receiving the registration application, if there are no grounds for refusal.
- The DPS in the Zhytomyr region informs that according to the Tax Code of Ukraine, if there are no grounds for refusal, the controlling authority must enter information about the registration of a person as a taxpayer into the tax registry within three working days after receiving the registration application.
- The date of registration in the registry depends on various factors:
- If the person voluntarily registers as a taxpayer, the registration date will be the desired (planned) day specified in the registration application, which corresponds to the start date of the tax period.
- If the desired registration date is not specified in the application, the registration will be effective from the first day of the month following the end of 10 calendar days after submitting the registration application to the controlling authority or state registrar.
- If the person transitions to a simplified tax system, the registration date will be the desired day corresponding to the first day of the calendar quarter in which the VAT tax rate will be applied.
- If the VAT tax rate for the third group changes, the registration date will be the desired day corresponding to the first day of the calendar month in which the new tax rate will be applied.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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