- When a person registers as a VAT payer on a day other than the first day of the month, they include in the VAT declaration the amounts of VAT paid only for transactions that occurred after the registration date.
- To form a tax credit for a buyer who registers as a taxpayer on a day other than the first day of the month, the tax invoice must be drawn up by the supplier for services received during the month in which the buyer was registered as a VAT payer.
- According to the Tax Code of Ukraine, the first reporting (tax) period for a person registering as a taxpayer on a day other than the first day of the month starts from the registration date and ends on the last day of the first full calendar month.
- Registration of VAT payers is done by entering records into the register of VAT payers with the issuance of a separate identifier for each record.
- The tax authority must register a person as a taxpayer within three working days of receiving the registration application if there are no grounds for refusal.
- Different scenarios are outlined for the registration of taxpayers depending on the specific circumstances, such as voluntary registration or transition to a simplified tax system.
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.
