- VAT payer registration can be canceled if certain conditions are met, such as low turnover, business closure, switching to a simplified tax system, inactivity, court decisions, or death/incapacity of an individual.
- The application for cancellation (form №3-PDV) must be submitted to the tax authority, either in paper or electronic form.
- The tax authority reviews the application within 10 calendar days and either cancels the registration, requests corrections, or refuses if there are no legal grounds.
- If the taxpayer does not submit an application but grounds exist, the authority initiates cancellation and notifies the taxpayer.
- After cancellation, the entity loses the right to VAT credit and cannot issue tax invoices.
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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