- The 1-PDV registration application must be submitted no later than 15 calendar days before the start of the calendar quarter in certain cases.
- This applies when a person not registered as a VAT payer and not using the simplified tax system wants to switch to the simplified system with a single tax rate that includes VAT payment.
- It also applies when a single tax payer of the first or second group voluntarily decides to switch to a single tax rate that includes VAT payment, provided they meet the requirements for the third group and other tax code provisions.
- The application deadline is tied to the quarter from which the person wishes to start paying the single tax with a VAT rate.
- These rules are relevant when switching to the simplified tax system or changing the group of single tax payer.
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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