- To cancel VAT registration, the taxpayer should submit an application to the territorial tax authority responsible for registration/cancellation of VAT taxpayers in their jurisdiction.
- According to point 184.3 of the Tax Code of Ukraine, the controlling authority cancels the registration of a person as a VAT taxpayer if they have submitted an application for cancellation and if the person meets the requirements of point 184.1 of the Tax Code of Ukraine.
- To cancel VAT registration, a VAT taxpayer must submit Form №3-VAT (Appendix 3 to the Regulation on the Registration of VAT Payers, approved by the Ministry of Finance on November 14, 2014, and registered with the Ministry of Justice of Ukraine on November 17, 2014, under №1456/26233) to the controlling authority at their place of registration.
- The application can be submitted electronically.
- During the state of martial law, territorial tax authorities located in the combat zone cannot perform their duties, including those related to the registration/cancellation of VAT taxpayers.
- To ensure the continuous operation of territorial tax authorities during the state of martial law in Ukraine, the responsibilities of the affected territorial tax authorities are transferred to other territorial tax authorities.
- Therefore, a business entity registered in an area within the combat zone can submit an application for the cancellation of its VAT registration using Form №3-VAT electronically. In section 1 of the form, the taxpayer should specify the name of the controlling tax authority where they are registered.
- The application will be processed by the territorial tax authority to which the responsibilities for VAT registration/cancellation have been temporarily assigned due to the affected territorial tax authority being inoperative.
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.
