- If a taxpayer does not have any supply operations for 12 consecutive tax months but has purchase volumes that have formed a tax credit, there are no grounds for canceling the VAT registration.
- The VAT registration is valid until the date of cancellation, which is done by excluding the taxpayer from the register.
- Cancellation occurs if a registered taxpayer does not file a VAT return for 12 consecutive tax months or files a return that shows no supply or purchase of goods or services for the purpose of forming a tax liability or tax credit.
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.
