- Transition from general to the third group of VAT without payment of VAT: how to fill out form №3-VAT?
- If choosing the 5% rate for the single tax, the application on form №3-VAT must state that the person is a single tax payer at a rate that does not involve payment of VAT.
- The procedure for canceling VAT payer registration is regulated by the Tax Code and the Registration of VAT Payers Regulation.
- To cancel VAT registration, the taxpayer must submit a form №3-VAT to the tax authority, stating the reason for cancellation and referring to the relevant tax laws.
- The percentage rate for single tax payers of the third group is either 3% or 5%, depending on whether VAT is included in the single tax.
- The application for transitioning to the simplified tax system without VAT payment must specify the relevant tax laws and regulations.
- The tax authority can exclude a taxpayer from the VAT register if the taxpayer indicates in the application for the simplified tax system that they are not liable for VAT.
- If a VAT payer is registered for the simplified tax system without VAT payment, their VAT registration will be canceled.
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.
