VAT Payer Deregistration in Ukraine: Key Rules, Application Process, and Consequences

• VAT payer registration is canceled if the entity no longer meets requirements, ceases activity, or switches to a simplified tax system without VAT.
• The procedure is defined by Article 184 of the Tax Code of Ukraine and Ministry of Finance Order No. 1130.
• Cancellation can be initiated by application (Form 3-PDV) or automatically in certain cases; the controlling authority reviews and decides within 10 days.
• If grounds exist but no application is submitted, the authority cancels registration and notifies the payer.
• After cancellation, the entity loses the right to VAT credit and cannot issue tax invoices.

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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