- The procedure for re-registration of VAT payers is defined by Article 183 of the Tax Code of Ukraine and Order No. 1130 of the Ministry of Finance.
- Re-registration is required in cases of legal entity transformation, changes in taxpayer data (such as tax number or name), or discrepancies/errors in the VAT register, excluding liquidation or reorganization.
- VAT payers must submit an application for re-registration within 10 working days after the relevant changes occur.
- The controlling authority must update the VAT register within three working days of receiving the application.
- For VAT payers included in the Unified State Register (EDR), re-registration due to name changes is done automatically based on EDR data, without an application; for others, an application is required.
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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