Cases for VAT Payer Deregistration: Grounds for Removal from the VAT Register

• Registration as a VAT payer is valid until the date of cancellation, which occurs by removal from the VAT register.
• A person registered as a VAT payer can apply for deregistration if the taxable goods/services value in the last 12 months is below the threshold set by law.
• A VAT payer can be deregistered if they decide to cease operations and approve a liquidation balance.
• A VAT payer can be deregistered if they register as a single tax payer, which does not require VAT payment.
• A VAT payer can be deregistered if they do not submit VAT declarations for 12 consecutive months or submit declarations showing no taxable transactions.
• A VAT payer can be deregistered if their founding documents are declared invalid by a court.
• A VAT payer can be deregistered if a court orders the liquidation of a bankrupt legal entity.
• A VAT payer can be deregistered if they are liquidated by court decision or their tax registration is annulled.
• A VAT payer can be deregistered if they die, are declared dead, incapacitated, missing, or have limited legal capacity.
• A VAT payer can be deregistered if a joint activity agreement or property management contract is terminated, or the term for which the entity was created expires.

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.

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