New procedure for registration of VAT payers

Автор: admin_dev
New procedure for registration of VAT payers

In January 2014 the Ministry of Revenues and Duties, by its decree, approved the Regulation on the registration of VAT payers.

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The following are the main points of the Regulation:

  • VAT payers who were entered into the register before this Decree came into force are not required to undergo mandatory re-registration.
  • Certificates of registration of a VAT payer, as well as certificates of registration of an agricultural enterprise as a subject of the special VAT taxation regime, after the official publication of the Decree are equated in legal force to extracts from the register until changes are made to the register or an application is made to obtain the extract itself.
  • The certificates mentioned in the previous paragraph must be returned to the authority of the Ministry of Revenues and Duties when applying there to obtain an extract or to make changes.

Persons who register under the new procedure as VAT payers receive an individual number used for tax payment.

Responsibility for the formation and maintenance of the register is assigned to the Ministry of Revenues and Duties.

The method of registration and re-registration is the entry of records into the Register with the concomitant creation of a separate identifier for each record.

In addition to the Regulation, the Decree approves the forms of the following documents:

  • VAT payer registration application.
  • Application for cancellation of VAT payer registration.
  • Application for registration of an agricultural enterprise as a subject of the special VAT taxation regime.
  • Application for deregistration as a subject of the special VAT taxation regime.
  • Request to obtain an extract from the Register.
  • Extract from the Register.
  • Request to obtain a certificate from the Register.
  • Certificate from the Register.

Decree of the Ministry of Revenues and Duties No. 26 came into force on 25.02.2014.