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Change of VAT payer location: where to submit Data Table to tax authority?

  • Taxpayer changed location: where to submit Data Table?
  • Data Table should be submitted to the controlling authority at the main registration location.
  • The submission of the Data Table is regulated by the procedure for stopping the registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices.
  • The Data Table includes information on the taxpayer’s economic activity codes, goods codes, and service codes.
  • The Data Table must be submitted electronically in accordance with Ukrainian laws on electronic documents and communication.
  • The State Tax Service of Ukraine provides information on electronic communication methods for submitting the Data Table on its official website.
  • Procedures for changing the controlling authority due to a change in the taxpayer’s location are defined in the regulations approved by the Ministry of Finance.
  • Information on the registration of taxpayers is transferred to the Unified State Register on the day of registration with the new controlling authority.
  • Information on the taxpayer’s registration location can be viewed in the Electronic Taxpayer Registry.

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.

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