According to the NFS’s press-office, pursuant to subpar. "g", par.184.1, art. 184 of the Tax Code of Ukraine, a VAT registration number is valid until the date of cancellation of the taxpayer registration, by excluding the PIN from the register of taxpayers, in particular, if a person registered as a taxpayer has failed to submit VAT tax returns and/or submitted such declarations (fiscal calculations) to prove that no goods have been supplied/purchased to create a tax liability or tax credit for 12 successive fiscal months.
Thus, if a taxpayer has not made any supplies for 12 successive months but made purchases that generated a tax credit, there are no reasons for cancellation of the VAT registration.
