- The VAT registration of a reorganized entity is subject to cancellation as legal entities cease to exist upon reorganization or liquidation, with their assets, rights, and obligations transferring to successors according to Article 107 of the Civil Code. New legal entities formed through separation, merger, transformation, or accession undergo state registration. The procedure for VAT registration cancellation is defined in Article 184 of the Tax Code, with registration active until annulment via exclusion from the registry, which can be initiated by the VAT payer after the cessation commission is formed.
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.
