- The Commercial Code of Ukraine was repealed on August 28, 2025, introducing a three-year transition period for certain legal entities to change their organizational-legal form.
- Reorganization by transformation means all assets, rights, and obligations transfer to the new legal entity.
- VAT payer re-registration rules are governed by the Tax Code and Ministry of Finance Order No. 1130.
- For VAT re-registration, a new application (form 1-PDV marked “Re-registration”) must be submitted electronically within 10 working days after changes.
- If the new entity fails to submit the application on time, its VAT registration is canceled.
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.
