You must file a registration statement
Since the beginning of this year, the right to voluntary register as VAT payer received even those individuals who only plan to engage in economic activities (without the presence of any volume of taxable transactions), the press service of Minrevenue informs.
Such entities may file a registration application (hereinafter - application) on voluntary VAT registration to state registrar when registering the business. This application is an addition to the registration card that is submitted for the state registration of the legal entity or individual - entrepreneur. The state registrar sends scanned electronic copy of the registration statement to the office of Minrevenue together with the information from the registration card.
The relevant provision is set in the Law of Ukraine from 24.10 2013 № 657 -VII «On Amendments to the Tax Code of Ukraine regarding recording and registration of taxpayers and improving certain provisions», which came into force on January 1, 2014.
