- Re-registration of VAT payers is only required in cases of transformation of a legal entity, changes to tax number or name, or correction of registry errors.
- Re-registration due to changes in address (such as street, city, settlement renaming, or postal code changes) is no longer required.
- VAT payers do not need to submit a registration application form No. 1-VAT with the “Re-registration” mark in such address change cases.
- The tax authority updates information based on the Unified State Register without the payer’s application for name changes (excluding transformation).
- No other grounds for VAT payer re-registration exist.
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.
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