The Main Department of the State Tax Service in Kyiv informs that in case of change of location (residence) by a business entity due to a change of administrative district, submission of a VAT tax return and payment of VAT is made at the previous location (residence) accounting) until the end of the current budget year, and starting from January 1 of the following year – at the new location (residence) (main place of accounting).
Source: gov.ua
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