- When a taxpayer reorganizes, they can either re-register for VAT under the existing registration or register as a new VAT payer.
- To register as a new VAT payer after transformation, submit form №3-PDV to cancel the old registration and form №1-PDV for new registration.
- If choosing re-registration, submit form №1-PDV marked “Re-registration” within 10 working days after transformation; the VAT registration date and tax number remain unchanged.
- Failure to apply for re-registration within the deadline results in VAT registration cancellation.
- The process is regulated by Articles 183–184 of the Tax Code of Ukraine and Order №1130 of the Ministry of Finance.
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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