- Primary accounting documents proving transactions with taxable goods/services must be submitted with the registration application for VAT payer form №1-VAT
- The application for registration as a VAT payer must be submitted electronically in accordance with Ukrainian laws
- Businesses can voluntarily register as VAT payers during the registration process of legal entities or individual entrepreneurs
- The registration application must include reasons for registering as a VAT payer
- The information in the registration application must be accurate and correspond to the Unified State Register
- Documents confirming compliance with tax requirements must be provided upon request by the controlling authority
- Primary accounting documents proving taxable transactions are required to confirm compliance with tax requirements
- The maintenance of these documents is regulated by the Provision on documentary support of accounting records
- The provision was approved by the Ministry of Finance and registered with the Ministry of Justice, with amendments.
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.
