VAT Registration Cancellation in 2026: Grounds, Procedure, and Key Steps for Taxpayers

• VAT payer registration can be canceled by submitting application form No. 3-PDV to the tax authority, either in paper or electronic form.
• Grounds for cancellation include low taxable turnover, business closure, switching to a simplified tax system without VAT, inactivity, court decisions, or death/incapacity of an individual.
• The tax authority reviews the application within 10 days and either cancels the registration, requests corrections, or refuses if there are no legal grounds.
• If the taxpayer does not apply but grounds exist, the authority initiates cancellation and notifies the taxpayer.
• After cancellation, the entity loses the right to VAT credit and cannot issue tax invoices.

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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