The National Fiscal Service informs
The Main Department of NFS in Kyiv reports that the Ukraine’s Ministry of Finance passed the decision on 14.11.2014, registered under No.1130, on registration of VAT taxpayers. The effective date is 19.11.2014.
The resolution sets out the procedure for:
registration of VAT taxpayers;
cancellation of VAT registration;
entering VAT records in the registry;
assigning a VAT identification number;
publication of the data from the registry;
re-registration of VAT payers;
management of records on registration/cancellation of VAT registration;
making and giving excerpts and reference data from the registry.
Besides, Executive Order No. 1130 sets out that:
The VAT payers entered into the VAT registry before Executive Order No. 1130 came into force are not subject to re-registration;
The text of the document reads as follows: “Starting from June 01, 2014, to deem VAT registration annulled, if VAT payers located in the territory of the Autonomous Republic of Crime or Sevastopol city as of May 31, 2014.” Cancellation of VAT registration is to be made according to the established procedure;
re-registration of the Crimean VAT payers is to be carried out after their evacuation to other territory of Ukraine or due to ending of the temporary occupation, according to the established procedure.
