- Individuals registering as VAT payers must provide data from the date of state registration in their application.
- According to the Tax Code of Ukraine, a person can register as a VAT payer if the total amount of taxable transactions in the last 12 months exceeds 1,000,000 UAH.
- The registration process for VAT payers is defined by the Tax Code and the Regulation on the registration of VAT payers.
- The registration application (Form 1-VAT) must be submitted to the relevant authority.
- The application should include the reasons for registration as a VAT payer and the desired registration date.
- The application form requires the total amount of taxable transactions in the last 12 months and the date when this amount was reached.
- Additional information is required for certain types of entities, such as investors, participants in joint activity agreements, and property managers.
- There are no specific instructions for newly registered entities that have been operating for less than 12 months.
- If an entity has been registered for less than 12 months, the application should include data from the date of state registration.
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.
