- VAT payer registration can be canceled voluntarily, by tax authorities, or by court decision.
- Main grounds include: voluntary application (if taxable turnover < 1 million UAH in last 12 months), liquidation of the entity, switching to 5% single tax rate, no activity for 12 months, or court decision (invalid documents, bankruptcy, etc.).
- The date of cancellation depends on the reason: application date, tax authority decision, or court ruling.
- Specific forms and instructions for cancellation are available on the referenced website.
- Additional resources and updates on VAT matters are provided by “Debet-Kredit”.
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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