VAT Refund for Cancelled Registrations: What You Need to Know

• If a VAT payer is deregistered and has tax liabilities for the last tax period, the amount of tax is deducted from the budget refund.
• If there is no refund, the taxpayer must pay the VAT liabilities or debt that arose before the deregistration.
• If the taxpayer is entitled to a budget refund for the last tax period, the refund is provided within the timeframes specified in the Tax Code, regardless of whether the taxpayer remains registered as a VAT payer on the date of receiving the refund.

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.