At the end of 2020, an order of the Ministry of Finance came into force, which simplified the procedures for registration, re-registration and cancellation of registration of VAT payers.
Newly established enterprises and sole proprietors can register as a VAT payer during their registration. To do this, you need to fill out the appropriate page of the application for state registration. Prior to the adoption of the order, entrepreneurs had to fill out a separate application.
For existing enterprises and sole proprietors, the application for registration as a VAT payer is submitted exclusively in electronic form. Previously, such an application was submitted in paper form.
Voluntary registration as a VAT payer is allowed no later than 10 days before the start of the tax period (next month). Here the changes affected the deadline, previously taxpayers had to register as a VAT payer no later than 20 days.
VAT payers do not need to re-register in case of change of location and name (except for conversion). The tax carries out such re-registration on the basis of information from the state register.
In case of liquidation of the enterprise or FOP the tax independently cancels registration of the VAT payer of such person on the basis of information from the state register.