- In case of reorganization (transformation) of a VAT payer, re-registration is required if the entity wishes to maintain its VAT status.
- The re-registration application (form No. 1-VAT with “Re-registration” mark) must be submitted within 10 working days after the transformation.
- The VAT registration date and individual tax number remain unchanged after re-registration.
- If the new entity does not wish to re-register, it can apply for VAT deregistration of the previous entity and register as a new VAT payer with a new registration date and tax number.
- Failure to submit the re-registration application within the specified period results in cancellation of VAT registration.
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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