- Registration of a VAT payer is cancelled automatically if they are registered as a single tax payer and do not pay VAT.
- To cancel the registration, the VAT payer must submit a request to the controlling authority, stating the reason for cancellation and referring to the relevant provisions of the tax code.
- The percentage rate of the single tax for third group payers is either 3% or 5% of income, depending on whether VAT is paid separately or included in the single tax.
- Fixed rates of the single tax are set for first and second group payers who are individual entrepreneurs.
- When switching from the general taxation system to the simplified taxation system without VAT payment, the request for cancellation must specify the relevant provision of the tax code.
- The controlling authority can exclude a taxpayer from the VAT register without a cancellation request if the taxpayer has indicated their use of the simplified taxation system in their application.
- If a taxpayer is registered as a single tax payer and does not pay VAT, the cancellation of their VAT registration is done automatically by the controlling authority based on the information in the single tax payer register.
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.
