- For a single tax payer that does not pay VAT and voluntarily switches to the general taxation system, the VAT registration application (Form No. 1-VAT) must be filed no later than 10 calendar days before the start of the tax period from which the person will be treated as a VAT payer and gain the right to input tax credit and issue tax invoices.
- If VAT registration is mandatory, the registration application must be filed no later than the 10th day of the first calendar month in which the switch to payment of other taxes and fees under the Ukrainian Tax Code takes place.
- Form No. 1-VAT is approved by Ministry of Finance Order No. 1130 (dated 14.11.2014), as amended by Order No. 424 (dated 03.09.2024).
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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