- VAT payer registration can be canceled by application (form №3-PDV), by tax authority decision (form №6-PDV), or automatically based on state registry data.
- Grounds for cancellation include: low taxable turnover, business liquidation, switching to a simplified tax system without VAT, non-filing of VAT returns for 12 months, invalid founding documents, court decisions, death or incapacity of an individual, or termination of relevant agreements.
- Re-registration occurs automatically when the name or personal details change (except for transformation), based on state registry data.
- Re-registration by application is possible in case of legal entity transformation or changes in tax number/name not related to liquidation or reorganization, or to correct registry errors.
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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