A VAT pay may register voluntarily if they engage in taxable transactions, irrespective of the date of its state registration
Under paragraph 182.1 of Art. 182 of the Tax Code of Ukraine of 2 December 2010 № 2755-VI, as amended (hereinafter – TCU), if a person conducting taxable transactions and according to p.181.1 Art.181 of the TCU is not a taxpayer, because the volume of taxable transactions is lower than the set amount specified in Article, but wishes to voluntarily register as a tax payer, they may do so by submitting the corresponding application.
In other words, a person may voluntarily register as a VAT payer if they conduct taxable transactions irrespective of the date of state registration.
