Revocation of VAT payer registration: penalty implications for missing deadline in EPRN.

• VAT payer registration can be canceled before the deadline for registration in the ERTN without penalty
• Only VAT payers have the right to prepare and register tax invoices/correction calculations in the ERTN
• Registration of tax invoices/correction calculations must be done within specific deadlines
• Penalties apply for late registration according to the Tax Code
• Cancellation of VAT payer registration results in loss of tax credit rights and ability to prepare tax invoices
• If VAT payer registration is canceled before the deadline for tax invoice/correction calculation registration in the ERTN, no penalty is applied

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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