New VAT Registrants Can Submit Data Table to Avoid Invoice Blocking

• A taxpayer registered as a VAT payer can submit a data table even if their registration is not from the first day of the month.
• The taxpayer can submit the table without the actual suspension of registration of tax invoices/adjustment calculations in the month of such registration as a VAT payer.
• The taxpayer has the right to submit a data table to the tax authority.
• The table can only be submitted by a registered VAT payer.
• There are no restrictions on submitting the table by VAT payers whose registration did not occur on the first day of the month.

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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