- Taxpayers must indicate the reasons for re-registration when submitting registration form No. 1-VAT with the “Re-registration” mark
- Re-registration of a taxpayer is carried out in accordance with the rules and deadlines specified in the Tax Code of Ukraine
- Re-registration is required in case of conversion of a legal entity or changes in taxpayer data not related to liquidation or reorganization
- Taxpayers must submit a re-registration application within 10 working days of the changes
- Re-registration due to a change in the name of the taxpayer is done by the controlling authority based on information from the Unified State Register
- Additional registration application with the “Re-registration” mark must be submitted to the controlling authority for VAT re-registration
- Reasons for VAT registration or criteria for compliance with the Tax Code requirements do not need to be indicated in the re-registration application.
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.
