- Operations volume on the special group of VAT payers for cancellation of registration is not taken into account when calculating taxable operations
- Registration is valid until the date of cancellation of VAT payer registration, which occurs if a person registered as a taxpayer in the previous 12 months submits a request for cancellation
- Taxable operations include those subject to VAT at different rates, exempt from VAT, and those under simplified taxation system
- Special tax regime provisions apply until August 1, 2023, for certain taxpayers using special taxation features
- Taxpayers under the third group of unified tax are exempt from VAT for certain operations and their VAT registration is suspended
- Rights and obligations of taxpayers under the third group are suspended during the period of using special taxation features
- Operations by taxpayers under the third group using special taxation features are not subject to VAT
- Operations with goods/services during the 2% VAT rate period are not considered when determining grounds for VAT payer registration cancellation.
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.
