- New legal entities registering for VAT must provide data from their registration date if they have been registered for less than 12 months.
- The VAT registration application form is approved by the Ministry of Finance order from November 14, 2014, with updates.
- The application form and other related documents are available on the website in the forms section.
- VAT registration is mandatory if taxable transactions exceed 1,000,000 UAH in the last 12 months, except for certain single tax payers.
- Voluntary VAT registration is possible if taxable transactions are below the threshold.
- The registration process is outlined in the Tax Code and the VAT registration regulation.
- Applicants must submit the VAT registration form to the tax authority at their location.
- The application must include reasons for VAT registration, but the appendix is not submitted to the tax authority.
- Applicants can specify a desired registration date, which aligns with the start of a tax period.
- The form requires details of taxable transactions, including those conducted online.
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.
