#VAT registration

05.12.2025 14:45

Cancellation of VAT payer registration: nuances and consequences

I am currently considering canceling my registration as a VAT payer, and I am interested in whether I must undergo a tax audit before cancellation, and whether my request can be denied if there are any outstanding tax liabilities? Also, I would like to know when exactly the VAT payer status is lost — on the day the application is submitted or after the tax authority makes its decision?

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21.09.2025 21:50

Questions about VAT registration

I have switched from the simplified taxation system to the general one. Do I have to register as a VAT payer if the total volume of my transactions for the supply of goods or services over the last 12 months exceeded UAH 1 million excluding VAT? And if so, when exactly do I need to submit a registration application to the tax authority?

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