- According to the Civil Code of Ukraine, a legal entity can be terminated through reorganization or liquidation.
- The procedure for terminating a legal entity through merger, accession, division, or transformation is defined by the Civil Code.
- After the deadline for creditors’ claims and their satisfaction or rejection, a transfer act is drawn up, which includes provisions regarding the successor’s obligations.
- The registration of legal entities resulting from division, merger, transformation, or accession is regulated by the Law on State Registration of Legal Entities.
- The cancellation of VAT registration is determined by the Tax Code of Ukraine and the Regulation on the Registration of VAT Payers.
- VAT registration can be canceled by the taxpayer after the completion of the reorganization process and the submission of relevant documents.
- VAT registration of a taxpayer undergoing reorganization through division, merger, transformation, or accession is subject to cancellation, except in the case of division.
Source: od.tax.gov.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.
