Budget reimbursement of VAT amounts to taxpayers in case of cancellation of VAT taxpayer registration

• The Main Department of the State Tax Service in the Odessa region reminds that according to the Tax Code of Ukraine, if a taxpayer’s registration is canceled and they have tax obligations for the last tax period, the amount of tax is deducted from the budget refund.
• If a person is eligible for a budget refund based on the last tax period, they will receive the refund regardless of their registration status as a taxpayer on the date of receiving the refund.
• It is possible to change the taxpayer’s bank account for receiving the refund and to include the registration amount of a reorganized taxpayer in the calculation of the successor’s registration amount.
• If there are changes to the bank account mentioned in the refund application, the excluded taxpayer can submit a notification to the controlling authority regarding the change of account details.
• The notification should include the taxpayer’s full name, tax identification number or passport details, the date of the previous refund application, and the new account details.

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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