- A person whose VAT registration has been annulled cannot register tax invoices or adjustment calculations in the Unified Register of Tax Invoices (ЄРПН), regardless of the registration deadline.
- Annulment of VAT registration results in loss of all VAT payer rights and obligations, including the right to register tax invoices.
- If VAT registration is annulled before the registration deadline for tax invoices/adjustments, no penalty is applied to the taxpayer.
Source: news.dtkt.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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