- Registration application №1-VAT is submitted no later than 15 calendar days before the start of the calendar quarter
- The registration of VAT payers is determined by the Tax Code and the Regulation on the registration of VAT payers
- In case of choosing or switching to a simplified taxation system, the registration is done according to the Tax Code and Regulation №1130
- The registration application №1-VAT is submitted with specific requirements, such as for those transitioning to a simplified taxation system with VAT payment
- The application is submitted no later than 15 calendar days before the start of the calendar quarter for those transitioning to VAT payment with the unified tax rate
- The application is also submitted no later than 15 calendar days before the start of the calendar quarter for those transitioning to VAT payment with the unified tax rate from the first or second group of unified tax payers.
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.
