- Re-registration of a VAT payer-successor is regulated by Articles 183–184 of the Tax Code of Ukraine and Order No. 1130.
- Re-registration is required in cases of transformation of a legal entity or changes in taxpayer data (tax number, name) not related to liquidation or reorganization, or if discrepancies/errors are found.
- The taxpayer must submit an additional registration application (form No. 1-VAT, marked “Re-registration”) to the controlling authority within 10 working days after the changes.
- The application is submitted electronically in accordance with Ukrainian laws on electronic documents and trust services.
- The VAT registration date and individual tax number do not change upon re-registration; failure to apply on time results in VAT registration cancellation and tax obligations as per the Tax Code.
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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