- A person must register as a VAT payer by submitting a registration application no later than the 10th of the month following the month in which they first reach a taxable transaction volume of 1 million UAH. Failure to register results in liability for unpaid taxes without the right to tax credit or reimbursement.
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.