- To register as a VAT payer in Ukraine, a taxpayer on the register must submit form 1-PDV and a request for an extract from the VAT payer register in e-form to the tax authority where they are registered.
- The registration process is governed by Article 183 of the Tax Code of Ukraine and regulated by Sections V and VII of the Regulation on the Registration of VAT Payers.
- Any person subject to mandatory registration or who has decided to voluntarily register as a VAT payer must submit a registration application in form 1-PDV to the controlling authority at their place of residence.
- The application must be submitted electronically in compliance with the laws of Ukraine on electronic documents and electronic document circulation and electronic trust services.
- If there are no grounds for refusal, the controlling authority must register the person as a VAT payer within three working days of receiving the registration application.
- A request for an extract from the VAT payer register in form 1-ZVR can be submitted in person or electronically by the VAT payer or a responsible person of the taxpayer.
- In the event of a state of war, territorial tax authorities unable to perform their duties have their responsibilities assigned to other territorial authorities.
- Taxpayers registered in temporarily occupied territories or areas of military conflict must submit their registration application and request for an extract from the VAT payer register electronically to the controlling authority where they are registered.
- The application and request will be processed by the territorial tax authority responsible for registering VAT payers in the absence of the controlling authority.
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.
