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Since January 1, 2016 the supervisory authority can not unilaterally cancel the registration for VAT taxpayer on the absence of the latter at its official location.
Previously, the most common grounds for revocation of VAT registration without the consent of the payer was a sub f) of paragraph 184.1 of Article 184 of the Tax Code of Ukraine, that is, in the presence of the USR record the absence of a legal entity or natural person by its location (place of residence) or writing about the absence confirmation of the legal entity. This point gave a number of opportunities for distortion of said base “certificate revocation” and caused a lot of abuse on the part of the tax officials associated with the destruction of honest business.
This subparagraph was excluded with the changes that have been made by the Law № 909-VIII of 12.24.15 and came into effect on January 1, 2016.
From now the only basis for cancellation of registration for VAT without taxpayer’s consent is only subparagraph d) of paragraph 184.1 of Article 184 of the Tax Code of Ukraine, that is, the absence of corresponding turnover for 12 consecutive months.
A detailed review of significant changes in tax legislation in 2016, read our article 2016 Review of Tax Law Changes.
