- Simultaneous registration as a VAT payer and selection of the simplified tax system (single tax, group 3 with VAT) for newly established businesses is not provided by law.
- VAT registration is regulated by Articles 181–183 of the Tax Code of Ukraine (PCU).
- VAT registration application is submitted electronically, preferably via the taxpayer’s electronic cabinet.
- Mandatory VAT registration is required if taxable supplies exceed 1,000,000 UAH in the last 12 months, except for single tax payers of groups 1–3.
- For voluntary VAT registration or changes in tax system, applications must be submitted within specific deadlines before the relevant tax period 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.
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