Re-registration of the VAT payer is carried out in case of transforming of the legal entity – VAT payer or change of data about the VAT payer, which is related to the tax number and/or name (surname, first name and patronymic) of the VAT payer and it is not related to the liquidation or reorganization of the VAT payer as well as establishing discrepancies or errors in the records of the register of VAT payers.

There are no other reasons for re-registration of a VAT payer.

If there is a consolidation of districts, which led to changing of the name of district where the enterprise is located, re-registration of the VAT payer is not carried out. The registration application form No. 1-VAT marked "Re-registration" is not submitted to the control body. The tax authority agreed with this in its explanations. (101.02).

In the case business entity changes the location, submission of the VAT tax declaration and payment of VAT have to be made at the previous location until the end of the current budget year, and starting from January 1 of the following year - at the new location.

The information was prepared by the partners of the UAC, the legal company Martyniv Law Firm, as a part of the project "Supporting of the economic recovery of the Ukrainian  agricultural sector, affected by the military aggression of Russia against Ukraine", which is implemented by the Ukrainian Agri Council with the support of the USAID Program for Agrarian and Rural Development.