- To cancel VAT registration, a taxpayer submits application form No. 3-PDV to the tax authority, either in paper or electronically.
- The tax authority must decide within 10 calendar days: approve, request corrections, or refuse if there are no legal grounds.
- VAT registration can be canceled for reasons such as low turnover, business closure, switching to a simplified tax system, inactivity, court decisions, or death/incapacity of an individual.
- If the taxpayer does not apply, the authority can initiate cancellation using form No. 6-RPDV.
- After cancellation, the taxpayer loses the right to VAT credit and cannot issue tax invoices.
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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