The Law of Ukraine “On Amendments to the Tax Code of Ukraine to Improve Tax Administration, Eliminate Technical and Logical Inconsistencies in Tax Legislation” No. 466-IX of January 16, 2020 (hereinafter – Law No. 466) introduced minor changes to the procedure for registration as a value added tax payer (hereinafter – VAT). More detailed information below.
Thus, the procedure for registration as a VAT payer has undergone minor changes. Let's list them.
First
The deadline for submitting an application for voluntary VAT registration has been shortened (item 183.3 of the Tax Code of Ukraine; hereinafter – the Tax Code). Now the registration application must be submitted no later than 10 (instead of 20, as before) calendar days before the start of the tax period from which such persons will be considered the VAT payers. Relevant changes are taken into account in item 183.9 of the Tax Code. Thus, if there are no grounds for refusal to register a person as a VAT payer, taxpayers will make an entry in the Register of VAT Payers from the first day of the month following the end of 10 (instead of 20) calendar days after filing the registration application.
Second
The deadline for filing the registration application in case of transition of single tax payer of third group (net of VAT) in third group (gross of VAT) is reduced to 10 calendar days remaining until the beginning of calendar month when the single VAT rate is applied (item 183.4 of the Tax Code). In this case VAT-registration of such person will take effect from the first day of calendar month when the single tax rate that which provides for the payment of VAT is applied.
Third
The registration application can be submitted only in electronic form (item 183.7 of the Tax Code). That is, it is not necessary to submit such a document personally by a sole proprietor or directly the head or representative of a legal entity-payer (in both cases with documentary proof of identity and authority) to the controlling body at the person's place of residence.
Of course, as before, business entities (newly created) can declare their desire to voluntarily register as a VAT payer during the state registration of a legal entity or state registration of a sole proprietor. But in this case, the expiration of the three-day period of their consideration by the tax authorities begins with the date of receipt by the supervisory authority. At the same time, the rules, procedure and terms of consideration are the same as for registration applications submitted in electronic form directly to the supervisory authority.
Fourthly
The procedure for VAT re-registration has been adjusted. The second paragraph of item 183.15 of the Tax Code clearly states in which cases the re-registration of the taxpayer is carried out - in the case of:
- transformation of a legal entity – taxpayer;
- changes in taxpayer data relating to the tax number and/or name (surname, name) of the taxpayer and not related to its liquidation or reorganization;
- establishment of discrepancies or errors in the records of the register of taxpayers.
Re-registration in connection with the change of name (except for transformation) (surname, name) of the taxpayer, which is included in the EDRPOU, is now carried out by controllers only on the basis of the Unified State Register of Legal Entities, Individuals – Entrepreneurs and Public Organizations. The taxpayer does not need to apply for changes. In other cases, the application is required. If a person created through transformation has not submitted an application for re-registration within the established period, its registration as a taxpayer must be annulled in accordance with Art. 184 of the Tax Code.
