- According to the Tax Code of Ukraine, a person can register as a VAT payer if the total amount of taxable transactions in the last 12 months exceeds 1,000,000 UAH.
- The registration process for VAT payers is defined by the Tax Code and the Regulation on the Registration of VAT Payers.
- Any person who is required to register or has decided to voluntarily register as a VAT payer must submit a registration application in the prescribed form.
- The application should include the reasons for registration and the total amount of taxable transactions in the last 12 months.
- Additional information is required for certain individuals, such as investors, participants in joint activity agreements, and property managers.
- There are no specific instructions for filling out the registration application for newly established entities registered for less than 12 months.
- If the entity has been registered for less than 12 months, the application should include data from the date 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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