The Law of Ukraine dated October 24, 2013 No. 657-VII “On Amendments to the Tax Code of Ukraine Regarding Accounting and Registration of Taxpayers and Improvement of Certain Provisions” canceled such documents as the certificate of registration of a person as a payer of value added tax and the certificate of registration as a sub object of the special taxation regime, and value-added tax payers are given the right to receive extracts from the register of value-added tax payers at the control bodies upon their request.
Since obtaining extracts from the register of value added tax payers is not mandatory for payers, the control bodies have no reason to demand them from payers.
Confirmation of the fact of registration of a business entity by a value added tax payer is the presence of information about such registration on the official DPS web portal, which is updated daily.
Corresponding clarifications are provided in the letter of the Ministry of Revenue dated January 17, 2014 No. 1094/7/99-99-19-04-02-17 “On certain changes in the legislation”.
Source: kyivobl.tax.gov.ua
