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Algorithm for unblocking VAT registration: detailed memo by Getmantsev, including required documents and data submission nuances.

  • Getmanstsev has published a detailed memo for VAT payers on the algorithm for unblocking VAT and GST registration.
  • The memo provides information on the documents required for unblocking VAT and GST registration.
  • The explanation should include confirmation of the information stated in the tax invoice/adjustment calculation, as well as the main type of taxpayer’s activity, the presence of fixed assets and labor resources for conducting economic activity.
  • A list of documents required for the regional commission to consider the registration/refusal of registration of the tax invoice/adjustment calculation in the ERPN, the registration of which has been suspended in the ERPN, is determined in paragraph 5 of the Procedure for making decisions on registration/refusal of registration of the tax invoice/adjustment calculation in the ERPN, approved by the order of the Ministry of Finance dated 12.12.2019 No. 520.
  • Changes to the Procedure for making decisions on registration/refusal of registration of the tax invoice/adjustment calculation in the ERPN have been approved by the order of the Ministry of Finance dated 12.01.2023 No. 19. According to the results of the consideration of the submitted written explanations and copies of documents, the regional commission is expected to make a decision within 5 working days.

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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