Consequences of Changing VAT Payer’s Name: Requirements for Filing Tax Returns and Reports

• A VAT payer who changes their name must indicate both the new and previous name when submitting tax returns.
• The name of a legal entity is specified in its founding documents and is entered into the Unified State Register.
• Changes to the founding documents of a legal entity, including the name, take effect for third parties upon state registration.
• The registration, re-registration, and cancellation of VAT payers are regulated by the Tax Code of Ukraine and the Regulation on the registration of VAT payers.
• An individual tax number is assigned to a taxpayer for tax payment purposes.
• The individual tax number, EDRPOU code, tax number, and name are identification data included in the VAT payer registry.
• The individual tax number is unique and is retained by the VAT payer until registration is canceled.
• Re-registration of a taxpayer is required in case of a legal entity transformation or changes in taxpayer data not related to liquidation or reorganization.
• Re-registration is done by submitting a request within 10 working days of the change in taxpayer data.
• Re-registration due to a name change is done by the controlling authority without the taxpayer’s request based on the Unified State Register.

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.

---

---