- New businesses can apply for voluntary VAT registration during the state registration of a legal entity or individual entrepreneur.
- Simultaneous VAT registration and selection of the third group of the simplified tax system is not allowed by law.
- The VAT registration application form is approved by the Ministry of Finance order from November 14, 2014, with updates.
- Instructions for filling and submitting the form are available online.
- The VAT registration process is regulated by articles 181 to 183 of the Tax Code of Ukraine.
- The application must be submitted electronically following the laws on electronic documents and identification.
- The application can be conveniently submitted through the taxpayer’s electronic cabinet.
- Mandatory registration is required if taxable transactions exceed 1,000,000 UAH in the last 12 months, except for certain simplified tax system payers.
- For mandatory registration, the application must be submitted by the 10th of the month following the month when the threshold was exceeded.
- For voluntary registration, the application must be submitted at least 10 days before the start of the tax period when VAT status begins.
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.
