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Re-registration of VAT payer due to change of name

  • The Main Department of the State Tax Service in the Odessa region reminds that according to the Civil Code of Ukraine, a legal entity must have its own name that contains information about its organizational and legal form and name.
  • The name of a legal entity is indicated in its constituent documents and entered into the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Formations.
  • Transformation of a legal entity is a change in its organizational and legal form. In case of transformation, all property, rights, and obligations of the previous legal entity are transferred to the new legal entity.
  • Re-registration of a VAT payer is carried out in accordance with the rules and deadlines specified in the Tax Code of Ukraine for the registration of VAT payers.
  • Re-registration of a VAT payer is carried out in case of transformation of a legal entity
  • a VAT payer or a change in data related to the taxpayer’s identification number and/or name, which are not related to liquidation or reorganization of the VAT payer.
  • To re-register a VAT payer, an application (form No. 1-VAT) is submitted within 10 working days after the day when the data of the VAT payer changed or other grounds for re-registration arose.
  • The application is submitted to the controlling authority at the location of the taxpayer using electronic means of communication in electronic form in accordance with the requirements of the laws of Ukraine “On Electronic Documents and Electronic Document Management” and “On Electronic Identification and Electronic Trust Services.”
  • The record of re-registration of a VAT payer is entered into the register of VAT payers within three working days after the application is received by the controlling authority.
  • Re-registration due to a change in the name (except for transformation) of a VAT payer included in the Unified State Register is carried out by the controlling authority without the submission of an application by the VAT payer based on the information from the Unified State Register.
  • In case of transformation of a legal entity
  • a VAT payer (i.e., in case of a change in the organizational and legal form indicated in the name of the legal entity), the newly formed legal entity submits an application with the mark “Re-registration” to the controlling authority within 10 working days after the date of state registration of the newly formed legal entity. If the entity formed by transformation does not submit an application for re-registration within the specified period, its VAT payer registration is canceled according to the Tax Code of Ukraine.

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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