- After VAT registration is cancelled, a taxpayer generally loses the right to file VAT returns or clarifying calculations for past periods.
- An exception applies if an error from a registered period caused underpayment of tax; in that case, a clarifying calculation must be filed within the limitation period.
- After cancellation, clarifying calculations cannot be used to claim VAT refunds or increase negative carryforward amounts.
- Such filings must be made electronically through the Taxpayer Cabinet or approved software, using valid digital signatures where applicable.
- If underpayments are not corrected, the State Tax Service may conduct audits and apply penalties.
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.
