Voluntary registration of a VAT payer
Under the law a person, who performs taxable operations and is not a VAT payer due to the fact that the amount of transactions over the past year does not exceed UAH 300,000, may voluntarily register as a VAT payer.
For this procedure a person shall submit to the appropriate state tax authority a registration application form (1-VAT) and the set of required documents no later than twenty days before the tax year, from which one will be considered a taxpayer.
One is to enclose:
A copy of the extract from the Unified State Register;
A copy of the contract to perform certain types of services (operations) which a person provide;
The original notification from the bank on transactions performed (according to the contract);
The original certificate from the bank on the funds that were delivered to the entity’s account on a specific date (the amount and date must not contradict the agreement and notification from the bank).
If there are no reasons for refusal, the appropriate state tax authority shall hand or mail a certificate of a VAT payer to the applicant within 5 working days.
This service is free of charge.
Entrusting the experts of COLARES a procedure of obtaining the certificate of a VAT payer, You can completely concentrate on running your own business.
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