- The responsibility for a person subject to mandatory VAT registration but failing to register on time
- Registration of VAT payers is regulated by articles 180-183 of the Tax Code of Ukraine
- Failure to submit a registration application to the controlling authority by the 10th of the following month results in penalties
- Failure to register as a VAT payer leads to tax liability without the right to tax credit or budget reimbursement
- The controlling authority must determine the amount of tax liabilities if the taxpayer fails to submit tax declarations on time
- Penalties of 10%, 25%, or 50% of the tax liability may be imposed for intentional violations
- Failure to register as a VAT payer results in penalties according to articles 123.1-123.3 of the Tax Code of Ukraine
- Responsibility for not submitting VAT tax declarations or registering tax invoices in the Unified Register of Tax Invoices does not apply if the person is not registered as a taxpayer
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.
