When can the tax authority refuse to cancel the VAT registration of a taxpayer?

• If there are no legal grounds for canceling the registration of a VAT payer, the tax authority must provide a written refusal within 10 business days after receiving the taxpayer’s application for cancellation.
• Registration is canceled if a taxpayer has not filed a VAT declaration for 12 consecutive tax months or if the taxpayer is liquidated by court decision.
• Automatic cancellation of registration occurs if a legal entity is dissolved or if a taxpayer is registered under a simplified tax system that does not require VAT payment.

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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