- VAT registration cancellation is regulated by Article 184.1 of the Tax Code of Ukraine and relevant Ministry of Finance orders.
- Taxpayers can submit a cancellation application (form №3-PDV) electronically, following legal requirements for electronic documents and identification.
- The tax authority must decide on the application within 10 calendar days.
- If there are no legal grounds for cancellation or VAT registration is mandatory, a written refusal is provided within 10 days; if submitted electronically, the response is sent to the applicant’s email.
- Information on VAT registration or cancellation is available on the State Tax Service website after electronic identification.
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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