Grounds for cancellation of taxpayer registration in Ukraine

• Main Directorate of the State Tax Service in Odesa region informs about reasons for canceling VAT payer registration according to the Tax Code of Ukraine
• Registration can be canceled if: a) a person registered as a taxpayer for the past 12 months applies for cancellation and meets certain conditions b) a person registered as a taxpayer decides to terminate and approves a liquidation balance, transfer act, or distribution balance c) a person registered as a taxpayer registers as a single tax payer, which does not require VAT payment d) a person registered as a taxpayer does not submit VAT declarations for 12 consecutive months or submits declarations indicating no supply/purchase of goods/services e) founding documents of a person registered as a taxpayer are declared invalid by a court decision f) an economic court issues a decision on the liquidation of a bankrupt legal entity g) a taxpayer is liquidated by a court decision or is exempted from tax payment by a court decision h) a person registered as a taxpayer dies, is declared dead, incapacitated, or missing i) a contract on joint activity, property management, or production sharing is terminated or the term for which a person registered as a taxpayer is established expires
• Cancellation of registration can be done by the taxpayer’s application or by the decision of the controlling authority
• The controlling authority must notify the person in writing within three working days after the cancellation of registration.

Source: od.tax.gov.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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