- When filling out the VAT invoice for conditional supply upon cancellation of the VAT payer registration, the reason type “10” should be indicated
- Taxpayer must determine tax liabilities for goods/services, non-current assets not used in taxable transactions upon cancellation of registration
- Taxpayer must prepare electronic tax invoice with qualified electronic signature and register it in the Unified Register within specified timeframe
- In the tax invoice, mark “X” in the field “Not subject to provision to recipient due to reason” and indicate reason type “10” for cancellation of VAT registration
- For goods/services, non-current assets with no tax liabilities, reason type “10” should be indicated in the tax invoice
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.
