- A VAT payer whose registration has been canceled cannot submit copies of documents and written explanations regarding the confirmation of information in the tax invoice for consideration by the regional commission for registration/refusal of registration
- According to the tax code, registration of a VAT payer is valid until the date of cancellation, which occurs by exclusion from the taxpayer registry in certain cases
- In case of suspension of registration in the electronic system for a tax invoice/correction calculation, the taxpayer has the right to submit copies of documents and written explanations for consideration by the regional commission
- After cancellation of registration, any remaining funds in the taxpayer’s account are transferred to the budget and the account is closed
- Therefore, a seller whose VAT status has been canceled cannot submit copies of documents and written explanations for consideration by the regional commission for registration/refusal of registration of a tax invoice/correction calculation.
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.
