- Primary documents confirming the supply of goods/services subject to taxation must be submitted with the VAT registration application
- New legal entities can voluntarily register as taxpayers during state registration
- Registration application must specify the reasons for registering as a taxpayer
- Documents confirming compliance with tax requirements must be provided upon request by the controlling authority
- Primary accounting documents confirming transactions with taxable goods/services must be submitted to confirm compliance with tax requirements
- Keeping of accounting documents is regulated by the Provision on Document Support of Accounting Records
- Attention: VAT registration requires submission of necessary documents to confirm compliance with tax requirements
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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