- If there are no legal grounds for canceling the registration of a VAT payer, the tax authority must provide a written refusal within 10 business days after receiving the taxpayer’s application for cancellation.
- Registration is canceled if a taxpayer has not filed a VAT declaration for 12 consecutive tax months or if the taxpayer is liquidated by court decision.
- Automatic cancellation of registration occurs if a legal entity is dissolved or if a taxpayer is registered under a simplified tax system that does not require VAT payment.
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.
