- A company has changed its name and needs to be re-registered as a VAT payer.
- Re-registration is done by the State Tax Service based on information from the Unified State Register.
- According to the law, a legal entity must have a name that includes information about its organizational and legal form.
- Conversion of a legal entity refers to a change in its organizational and legal form, and all assets, rights, and obligations are transferred to the new entity.
- Re-registration of a VAT payer is done according to the rules and deadlines set for VAT registration.
- Re-registration is required in case of conversion or changes in the VAT payer’s information related to the tax number or name, not associated with liquidation or reorganization.
- The VAT payer must submit an application within 10 working days of the changes or other grounds for re-registration.
- The application is submitted electronically to the controlling authority.
- The record of re-registration is entered into the VAT payer register within three working days of receiving the application.
- Re-registration due to a change in the name of a VAT payer listed in the Unified State Register is done by the controlling authority based on the information from the register.
- Re-registration for a converted VAT payer is done by submitting an application with the label “Re-registration” within 10 working days of the new entity’s registration.
- Failure to submit the re-registration application within the specified timeframe will result in the cancellation of the VAT payer’s registration.
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.
