When does the tax authority make a decision on VAT payer registration?

• The tax authority is required to register a taxpayer as a VAT payer within 3 working days after receiving the registration application, if there are no grounds for refusal.
• The registration date for a VAT payer is determined based on the desired registration date specified in the application.
• The registration date can also be the first day of the month following the submission of the registration application, if no desired registration date is specified.
• The registration date can also be the first day of the calendar quarter for those transitioning to a simplified tax system.
• The registration date can also be the first day of the calendar month for those changing the tax rate for the third group.
• The registration date can also be the first day of the calendar month for those transitioning to payment of other taxes and fees.
• The registration date can also be the day the registration record is entered into the tax payer registry for mandatory registration or for certain cases specified in the tax code.
• The registration date for a VAT payer is the date entered in the tax payer registry.

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.