- The Commercial Code of Ukraine was repealed on August 28, 2025, introducing a three-year transitional period for legal entities to change their organizational-legal form.
- During reorganization by transformation, all assets, rights, and obligations transfer to the new legal entity (successor).
- VAT payer re-registration is regulated by the Tax Code and specific Ministry of Finance regulations, requiring submission of a special application within 10 working days of changes.
- Upon re-registration, the VAT registration date and individual tax number remain unchanged.
- The process allows for the transfer of negative VAT values (tax credit) to the successor entity.
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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