Cancellation of VAT payer: right to budget refund? Tax obligations affect refund eligibility regardless of registration status.

• If a VAT payer is deregistered, they may still be eligible for budgetary compensation
• The amount of tax owed by a deregistered taxpayer is deducted from the budgetary compensation
• If the taxpayer is entitled to budgetary compensation, it will be provided regardless of their registration status
• Changes to the taxpayer’s bank account can be made for receiving budgetary compensation
• Specific information must be included in the notification of bank account changes for receiving budgetary compensation

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.

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