- 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.
