LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 23, 2012 No. 4119/0/61-12/15-3415

The State Tax Service of Ukraine considered the letter on provision of explanations concerning application of regulations of the Tax code of Ukraine (further - the Code) and reports.

Registration of person as taxpayer on value added can be performed as without fail, and according to the voluntary solution of faces.

For registration according to the voluntary decision, person who performs taxable operations and according to Item 181.1 of article 181 of the Code is not taxpayer because amounts of taxable transactions are less than 300 thousand UAH, considers it expedient to be registered voluntarily as the taxpayer, submits to body of the State Tax Service for the location (place of residence) the registration statement.

The registration application is submitted to body of the State Tax Service not later than in 20 calendar days prior to the beginning of tax period from which such persons will be considered as taxpayers and to have the right to the tax credit and the statement of tax delivery notes.

In view of the above if person showed willingness voluntarily to be registered as the taxpayer on value added, such person needs to perform any taxable operations.

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