- If a VAT payer is deregistered and has tax liabilities for the last tax period, the amount of tax is deducted from the budget refund.
- If there is no refund, the taxpayer must pay the VAT liabilities or debt that arose before the deregistration.
- If the taxpayer is entitled to a budget refund for the last tax period, the refund is provided within the timeframes specified in the Tax Code, regardless of whether the taxpayer remains registered as a VAT payer on the date of receiving the refund.
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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