- To register as a mandatory VAT payer, submit an application electronically using form No. 1-PDV.
- Registration is required if taxable supply operations exceed 1,000,000 UAH (excluding VAT) in the last 12 months, except for single tax payers of groups 1–3.
- The application must be submitted no later than the 10th day of the month following the month when the threshold is exceeded.
- Submit the application to the tax authority at your location via the taxpayer’s electronic cabinet on the State Tax Service web portal.
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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