Submission of 1-PDV Application After Change of Taxpayer’s Location: Guidelines and Procedures

• Application 1-PDV is submitted to the controlling authority at the main place of registration
• If the taxpayer’s location changes, the application is submitted to the new location’s authority after registration
• If the taxpayer is not yet registered at the new location, the application is submitted to the previous location’s authority
• Procedures for deregistration and registration are conducted by the authorities at both the previous and new locations
• These procedures must be completed within one month
• If the location change does not involve a change in the controlling authority, the registration is updated on the day the changes are entered into the database
• Deregistration at the previous location and registration at the new location occur automatically and simultaneously

Source: od.tax.gov.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.