VAT registration can be canceled if a taxpayer fails to file VAT returns for 12 consecutive months or submits returns indicating no transactions. Cancellation also occurs when a taxpayer requests it, meeting specific transaction value and tax payment criteria, or if they switch to a tax system that excludes VAT. Additionally, legal events like business liquidation, court decisions invalidating documents, or the death of an individual taxpayer can trigger VAT registration cancellation.
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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