To register as a VAT payer using form No. 1-PDV, the following documents are submitted to the tax authorities according to the Main Directorate of the State Tax Service in the Odesa region:
1. The registration application must be submitted electronically in compliance with the laws on electronic documents and identification.
2. Business entities, including newly established ones, can voluntarily register for VAT during the state registration of a legal entity or a sole proprietor, or when making changes to their registration information in the Unified State Register.
3. The application should include the grounds for VAT registration.
4. The information in the registration application must be accurate and match the data in the Unified State Register.
5. To confirm compliance with the requirements of the Tax Code (articles 180, 181.1, 182.1, and 183.7), the applicant must provide supporting documents upon the request of the tax authority. This includes primary accounting documents such as acts of completed work, receipts, payment orders, etc., proving taxable transactions.
6. The maintenance of these documents is governed by the regulations on documentary support for accounting records.
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.
