- Taxpayer who is registered with the tax authorities from January 1st must submit a VAT declaration for December.
- The declaration must be submitted within 20 calendar days after the end of the reporting month.
- The tax payment must be made within 10 calendar days after the deadline for submitting the declaration.
- The taxpayer must submit the declaration and make the payment at the new main place of 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.