Revocation of a Value Added Tax certificate

The most common reason for canceling a VAT certificate is a taxpayer's decision to switch to the simplified taxation system. In this case, the application for cancellation of the VAT payer registration is submitted simultaneously with the application for application of the simplified taxation system. If you are interested in advice or support in such matters from a lawyer specializing in tax law, you can contact the team of Prikhodko & Partners Law Firm and get competent assistance. This branch of jurisprudence is the focus of our team's practice, so our clients receive high-quality and effective legal support.

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How the VAT payer certificate is revoked

Representatives of the State Tax Service emphasize that in order to revoke a VAT payer's certificate, the taxpayer must meet the requirements of clause 184.1 of the Tax Code. The taxpayer submits an application in the form No. 3-PDV either by himself or through his representative. This is done at the place of registration. The application form was approved by Order of the Ministry of Finance No. 1130 dated November 14, 2014.

It is worth noting that during martial law, the territorial bodies of the State Tax Service located in the combat zone cannot operate fully, so their powers are assigned to other territorial bodies of the State Tax Service. In the first section of the application for revocation of the VAT certificate, the taxpayer must mention the controlling authority where he is registered. Such an application will be forwarded to the STS body that has been delegated the powers of the body in the combat zone whose work was suspended.

Revocation of the VAT certificate and transition to the simplified taxation system

Article 298 of the Tax Code of Ukraine stipulates that a business entity that has decided to switch to the simplified taxation system must submit a relevant application no later than 15 calendar days before the beginning of the next calendar quarter.

In the case of a VAT payer of the third group of the single taxation system who wants to switch to the first or second group of the simplified taxation system, his or her VAT certificate is canceled in accordance with the procedure established by the Tax Code of Ukraine. In practice, clients have many questions about this, so we answer them as part of our consulting practice.

As for the decision of the State Tax Service to revoke a VAT payer's certificate, it is made within 10 calendar days.

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In what other cases is a VAT payer certificate revoked?

In addition to the above examples, there are many more situations when a VAT certificate may be revoked. We have considered when this happens at the request of the taxpayer, but there are a number of cases when the authorized representatives of the State Tax Service make an independent decision to cancel such a certificate. For example, this is the case when the taxpayer's constituent documents have been invalidated in court. Other examples can be found in Article 184 of the Tax Code.

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If you need advice or legal support on the revocation of a VAT payer's certificate, please contact us. The team of Prikhodko & Partners Law Firm employs experienced legal practitioners who regularly handle such cases. We know how to help you resolve your issues, making your communication with representatives of the State Tax Service as constructive as possible.