- Taxpayers transitioning from a simplified to a general tax system must submit form No1-PDV by the 10th of the first month of transition if they meet the requirements of point 1811 of the Tax Code but were not VAT payers under the simplified system
- For voluntary registration as a taxpayer, the application must be submitted at least 10 days before the start of the tax period when they will be considered taxpayers and eligible for tax credit and invoice issuance
- The deadlines are specified in points 1834 and 1833 of the Tax Code
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.
