- DPS can annul VAT payer registration in certain cases
- Registration can be annulled by the payer or DPS initiative
- Reasons for annulment include: low taxable goods/services value, payer’s decision to cease operations, payer registering as a single tax payer, payer not submitting VAT declarations, court decisions, liquidation of legal entities, and termination of contracts
- Annulment can be done by payer’s application or by DPS’s independent decision
- DPS must notify the payer in writing within three working days after annulment
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.
