There are no other grounds for reregistration of a VAT payer.
If there has been a consolidation of districts that led to a change of district name and location of an enterprise, reregistration of a VAT payer is not performed and a registration application according to form No.1-NDS with a mark "reregistration" is not submitted to a controlling authority. The tax authority reaches the same view in its explanations (ZIR 101.02).
If a company changes its location, the submission of a VAT return and the payment of VAT will be at the preliminary location by the end of the current fiscal year, and starting from January 1 of the next year —at the new location.
This information was prepared by the partners of the VAR, Martyniv Law Firm, under the project Support of Economic Rehabilitation of the Agrarian Sector of Ukraine Affected by Russia's Military Aggression against Ukraine implemented by the Ukrainian Agrarian Council supported by the USAID's Program for Agricultural and Rural Development (AGRO).
PigUA.info by uacouncil.org