- Budget reimbursement of VAT amounts to taxpayers in case of cancellation of VAT taxpayer registration
- The amount of tax is deducted from the budget reimbursement if the taxpayer has tax obligations for the last tax period
- The reimbursement is provided regardless of whether the person remains registered as a taxpayer on the date of receiving the reimbursement
- It is possible to change the taxpayer’s bank account for receiving the reimbursement
- The change of account can be notified to the tax authority in electronic form, signed by the taxpayer or authorized person, and must include relevant details such as the taxpayer’s name, tax number, and new account information.
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.
