- Registration of VAT payer is canceled on a day other than the last day of the month
- Person whose VAT registration is canceled on a day other than the last day of the month must submit a VAT declaration for the last month within 20 calendar days after the last day of the month of cancellation
- According to tax laws, the reporting period is one calendar month
- Tax declaration must be submitted within 20 calendar days after the last day of the reporting period
- Person whose VAT registration is canceled on a day other than the last day of the calendar month must submit a tax declaration for the last reporting period within 20 calendar days after the last day of the reporting period
- Attention: VAT registration cancellation has specific reporting requirements
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.
