- 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.
Latest Posts in "Ukraine"
- Ukraine Amends VAT Law: New Rules Effective October 1, 2025, Until January 1, 2028
- Eligibility Criteria for VAT Budget Reimbursement: Key Rules and Restrictions Explained
- Is Property Management Agreement Subject to Mandatory VAT Registration?
- Temporary Import and Re-export of Equipment: Impact on VAT Registration Threshold Operations?
- Requirements for Submitting VAT Payer Data Table and Explanation in 2025