Exclusion of VAT payer registration based on special group operations volume consideration.

• Operations volume on the special group of VAT payers for cancellation of registration is not taken into account when calculating taxable operations
• Registration is valid until the date of cancellation of VAT payer registration, which occurs if a person registered as a taxpayer in the previous 12 months submits a request for cancellation
• Taxable operations include those subject to VAT at different rates, exempt from VAT, and those under simplified taxation system
• Special tax regime provisions apply until August 1, 2023, for certain taxpayers using special taxation features
• Taxpayers under the third group of unified tax are exempt from VAT for certain operations and their VAT registration is suspended
• Rights and obligations of taxpayers under the third group are suspended during the period of using special taxation features
• Operations by taxpayers under the third group using special taxation features are not subject to VAT
• Operations with goods/services during the 2% VAT rate period are not considered when determining grounds for VAT payer registration cancellation.

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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