Transition of security companies to the general system: terms and conditions of registration as the VAT payer

Press service of the State Tax Service of Ukraine, published 07 January 2026 at 15:11 Chapter: News

Single tax payers, who carry out security activities must make a transition to the general taxation system from January 1, 2026. This is due to entry into force of the Law № 4698.

Recommended deadline for submitting application for refusal from the simplified taxation system is January 20, 2026 inclusively.

To avoid methodological and technical inconsistencies changing taxation system and in case of need to acquire the VAT payer status, it is recommended to submit refusal application of the simplified system simultaneously with the VAT payer registration application by January 10, 2026.

Reason for such deadline for submitting applications in the transition case from the simplified taxation system:

- the VAT payer registration application is submitted on the day of submitting application for transition

- but not later than the 10th of the first month in which transition to the general system occurs.

When does obligation to register as the VAT payer arise?

In the transition case to the general taxation system, the business entity is obliged to register as the VAT payer if:

- total volume of taxable transactions for supply of products/services over the last 12 calendar months exceeds 1 million UAH (excluding the VAT).

Registration is carried out in compliance with requirements of the Tax Code of Ukraine, particularly regarding deadlines for submitting registration application.