- Under Article 182 of the Ukrainian Tax Code, a person not required to register for VAT may voluntarily register if they consider it appropriate.
- For voluntary VAT registration, the application 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 may claim input VAT and issue tax invoices.
- The VAT registration application is submitted electronically to the tax authority at the taxpayer’s location/residence using Form No. 1-VAT (form identifier J/F1310111) through the private part of the Electronic Cabinet.
- Newly formed businesses may indicate their wish to voluntarily register for VAT during state registration of a legal entity or individual entrepreneur, or during changes to registry data.
- Form No. 1-VAT is approved by Ministry of Finance Order No. 1130, 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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