In case of change of the VAT payer’s personal details, namely the tax number or name (name, patronymic or surname), or location (place of residence), the VAT payer submits a supplementary registration application bearing the mark “Re-registration” to the oversight authority, the latter is registered with. This application is to be submitted within 10 business days that follow the date of change of the VAT payer’s details, the press-office of the National Fiscal Service reports.
The registration application should contain the personal data valid as of the date of filling out the application, including the evaluation criteria that the VAT payer meets as of the date of filling out the application, according to chapter V of the Tax Code of Ukraine dd. December 02, 2010, under No.2755-VI, as amended.
Re-registration of the VAT payer is made according to the rules and within the deadline stipulated for VAT payer registration, by recording an entry to the register of VAT payers.
In case of re-registration, the date of registration of VAT payers is not changed, while the date of re-registration is regarded to be the last day within 5 business days since the date of receipt of the supplementary application bearing the mark “Re-registration”.
Till the date of re-registration, the VAT payer uses previous tax details.
