A VAT payer’s registration remains valid until it’s canceled, which can happen for various reasons. These include voluntary cancellation if taxable transactions fall below 1,000,000 UAH, cessation of operations, registering as a single tax payer, or failure to submit VAT declarations for 12 months. Cancellation also occurs due to court orders regarding founding documents or liquidation, as well as in cases of an individual’s death or the termination of joint activity agreements.
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.