- Registration application form № 1-VAT must be submitted by voluntary VAT payers
- The application must be submitted no later than 10 calendar days before the start of the tax period
- If transitioning from a simplified tax system to paying other taxes, the application must be submitted by the 10th of the first month of transition
- If the unified tax rate changes, the application must be submitted 10 days before the start of the month with the new rate
- Applications can be submitted electronically in accordance with Ukrainian laws on electronic documents and identification
- Businesses can apply for voluntary registration during the state registration process
- The application or information must be submitted to the controlling authorities as per Ukrainian laws on state registration of legal entities and individuals
- The registration application can specify the desired registration date as the start of the tax period
- Registration for those transitioning to paying VAT starts on the first day of the month with the new tax rate
- If the deadline falls on a non-working day, the next working day is considered the deadline
Source: od.tax.gov.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.
