The head office of the DPS in the Odesa region reports that in accordance with paragraph 183.3 of Art. 183 of the Tax Code of Ukraine (as amended, hereinafter – PKU) in case of voluntary registration of a person as a tax payer or a person who meets the requirements specified in paragraph 6 clause 180.1 of Art. 180 of the Civil Code, the registration application is submitted in accordance with Article 183.7. 183 of the Civil Code no later than 10 calendar days before the beginning of the tax period, from which such persons will be considered tax payers and will have the right to a tax credit and the preparation of tax invoices.
Source: gov.ua
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