- Registration as a VAT payer in the middle of the month: how to form a tax credit for the buyer?
- If a person registers as a taxpayer on a day other than the first day of the month, they include in the VAT declaration for the first reporting period only the VAT amounts for transactions starting from the date of registration as a VAT payer.
- The registration of VAT payers is done by entering records into the register of VAT payers with the formation of a separate identifier for each record.
- The tax authority must register a person as a taxpayer within three working days after receiving the registration application if there are no grounds for refusal.
- Different scenarios are outlined for the registration of taxpayers depending on the specific circumstances, such as voluntary registration, transition to a simplified tax system, or change in tax rates.
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.
