To which controlling body during the martial law should the taxpayer apply, who is registered in area located in the combat zone in order to cancel the VAT payer’s registration?

Information and Reference Department, published 17 June 2022 at 13:16 Chapter: News

Procedure for cancellation of the VAT payer’s registration is regulated by Article 184 of the Tax Code of Ukraine (hereinafter – TCU) and by Section V of Regulation on the value added taxpayers’ registration, approved by Order of the Ministry of Finance of Ukraine № 1130 as of 14.11.2014, registered in the Ministry of Justice of Ukraine № 1456/26233 as of 17.11.2014 (hereinafter – Regulation № 1130).

Paragraph 184.3 Article 184 of the TCU stipulates that the controlling body cancels the VAT payer’s registration, who submitted application for cancellation of registration, if such taxpayer finds that he / she meets requirements of Paragraph 184.1 Article 184 of the TCU.

Paragraph 5.3 Section V of Regulation № 1130 stipulates that to cancel registration, the VAT payer submits to the controlling body at the registration place an application for cancellation of the VAT payer’s registration in the form № 3-VAT (Annex 3 to Regulation № 1130). Such application can be submitted by the VAT payers by electronic means in electronic form in compliance with requirements of the Laws of Ukraine № 851-IV as of 22.05.2003 "On electronic documents and electronic document management" and № 2155-VIII 05.10.2017 "On electronic trust services".

Under conditions of the martial law, territorial bodies of the State Tax Service located in the combat zone may not perform their powers determined by the TCU, including authority to register / cancel the VAT payer’s registration.

In order to ensure smooth operation of territorial bodies of the State Tax Service during the martial law in Ukraine, powers of territorial bodies of the State Tax Service, in the work of which the downtime is established, are assigned to other territorial bodies.

Based on the above specified, an entity that is registered in area located in a combat zone, in order to cancel its VAT payer’s registration may apply for cancellation of registration in the form of № 3-VAT by electronic means in electronic form.

Herewith, the payer in Section 1 of the application form № 3-VAT indicates name of the controlling body in which such payer is registered.

Application will be considered by the territorial body of the State Tax Service, which is assigned with authority to register / cancel the VAT payer’s registration of territorial body of the State Tax Service, which is ongoing the downtime.

More information is in the “Knowledge Base” of public information and reference resource