Paragraph 183.11 Article 183, Section V of the Tax Code of Ukraine (hereinafter – Code) stipulates that at the VAT payer’s request, the controlling authority provides, free of charge and unconditionally, within two working days following the date of receipt of such request, certificate from register of the VAT payers (hereinafter – Register). Certificate is valid until changes are made to Register.
Procedure for forming and providing certificate from Register, request form and the certificate are established by Section VII of Regulations on registration of the value added tax payers, approved by Order of the Ministry of Finance of Ukraine № 1130 as of 14.11.2014, registered in the Ministry of Justice of Ukraine on 17.11.2014 under № 1456/26233 (hereinafter – Regulations).
Paragraph 7.4 Section VІІ of Regulations stipulates that request for certificate from Register (form № 1-ZVR) is submitted in person by the VAT payer or the payer’s representative or sent by mail to the controlling authority at the taxpayer’s main registration place.
Request specifies criteria for searching for information in Register (individual the VAT payer’s tax number or taxpayer’s tax number), and also indicates method of obtaining certificate from Register (electronically, by mail or directly at the controlling authority).
The VAT payers can submit request (identifier J/F13017) by the electronic means in electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic identification and electronic trust services".
If a person submitted request in the electronic form and/or chose method of receiving certificate from Register in the electronic form, the State Tax Service sends certificate (form № 2-VR) to the Electronic cabinet or to the VAT payer’s email address (Sub-paragraph 4 Paragraph 7.6 Section VII of Regulations).
At the same time, it should be informed that the State Tax Service has a mechanism for checking the VAT payer’s status.
Paragraph 183.13 Article 183 Section V of the Code stipulates that in order to constantly provide state authorities, local governments, legal entities and individuals with information, the State Tax Service of Ukraine publishes daily on its web portal:
data from Register indicating the name or surname, first and middle name of the VAT payer, date of tax registration, individual tax number and validity period of the VAT payer’s registration;
information regarding persons whose registration as the VAT payers has been cancelled, indicating individual tax numbers, cancellation date, reasons and grounds for registration cancellation.
To obtain information that is published, the search service "Data of the VAT payers register" is currently available, which is located at the link https://cabinet.tax.gov.ua/registers.
Access to Register information is provided by searching by tax number or individual tax number of the VAT payer after passing electronic identification of a person wishing to obtain such information, using electronic identification means (qualified or advanced electronic signature of any electronic service provider).
In addition, upon request (identifier J/F13004) in the electronic form of the VAT payers who submit tax declarations by the electronic means in electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic identification and electronic trust services", the controlling authorities provide free of charge information published from Register.
Forms of request for obtaining certificate from Register (form № 1-DR), certificates (form № 2-DR) and procedure for their formation are established by Section VII of Regulations.
State Tax Service of Ukraine, within 3 working days from the date of receipt of request, sends certificate to the email address of the VAT payer from which request was received.
