On registration as a unified tax payer/VAT payer
1) It is possible to register as a VAT payer on a mandatory or voluntary basis.
Mandatory - if the total amount from transactions for the supply of goods/services subject to taxation during the last 12 calendar months exceeds 1,000,000 hryvnias.
The application is submitted to the supervisory body no later than the 10th day of the calendar month following the month in which the volume of taxable transactions was first reached.
Voluntarily - if a person considers it expedient to voluntarily register as a value added tax payer.
In the case of voluntary registration, the application is submitted no later than 20 calendar days before the beginning of the tax period from which the person wants to register as a VAT payer.
2) In order to enter the register of the payer of the single tax, it is necessary to submit an application to the Tax Service 15 days before the beginning of the quarter.
3) After entry in the register, the enterprise may apply for an extract from the register.
The cost of registration as a unified tax payer/VAT payer
- Preparation of a package of documents
- Registration of VAT/unified tax
- 1500 uah
The order of registration as a unified tax payer/VAT payer
- Preparation of documents from 1 w.d.
- preparation of a package of documents
- Submission of documents and entry into the register of VAT/UT payer 3 w.d.