Cases in which the tax authorities cancel the registration of a VAT payer

• DPS can annul VAT payer registration in certain cases
• Registration can be annulled by the payer or DPS initiative
• Reasons for annulment include: low taxable goods/services value, payer’s decision to cease operations, payer registering as a single tax payer, payer not submitting VAT declarations, court decisions, liquidation of legal entities, and termination of contracts
• Annulment can be done by payer’s application or by DPS’s independent decision
• DPS must notify the payer in writing within three working days after annulment

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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