Court Upholds Legality of VAT Payer Registration Cancellation in Odesa Region

• The Fifth Appellate Administrative Court upheld the decision to annul the VAT payer registration of a company in Odesa region.
• The company’s appeal to reinstate its VAT registration and related data was denied, maintaining the first-instance court’s ruling.
• The company argued that its zero VAT filings over 12 months were due to war and martial law, not inactivity.
• The court found the annulment lawful, citing tax regulations requiring deregistration after 12 months of zero activity.
• Tax authorities are authorized to monitor and annul VAT registrations under such circumstances.

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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