Issuance of an excerpt

Please note that the laws setting out amendments to the VAT registration procedure that came into force on January 1, 2014, cancels the VAT registration certificate and entitles to get an excerpt from the VAT payer registry issued by the revenue bodies, the regional unit of the National Fiscal Service in Zakarpatie oblast reports.

Upon request of a taxpayer, the controlling body issues a registry excerpt for free, unconditionally, within two business days following the day of receipt of the request.

The request on issue of an excerpt from the VAT payer registry on the form No. 1-ЗВР is submitted by a taxpayer or authorized individual, in person, or sent by post to the revenue authority located at the principal place of taxpayer’s business. The form of such request is approved by resolution of the Ministry of Revenue & Duties of Ukraine dd.16.01.2014, No.26 On Approval of Regulation on VAT Taxpayer Registration.

The request should state the search criteria to find information in the VAT payer registry (VAT tax number – TIN, individual or business), and the way of obtaining an excerpt from the registry (by post or directly at the revenue authority).

The excerpt from the VAT payer registry on form No.2 – ВР is drawn up according to a certain search criteria and contains the data from the registry on actual date of issue. 

The excerpt states:

- taxpayer’s business name or full name;

- individual VAT tax number - TIN;

- date of tax registration;

- validity of VAT registration;

- date of registration of a special tax scheme by a taxpayer;

- a list of agricultural businesses run by an enterprise, which are subject to particular taxes applied to agriculture, forestry, and fishing;

- the date of entering entry about type of business.

It’s worth noting that the excerpt is valid until any alterations are entered by a taxpayer to the VAT payer registry.