In which case, the compulsory registration of persons - VAT

The State Revenue Service explained the procedure for compulsory registration of persons as the VAT. Reported by the press service department. A person shall be registered for VAT in the following cases: - if the total amount of operations for the delivery of goods / services subject to VAT, including use of local or global computer network, interest (paid) to such person during the last 12 calendar months are collectively more than 300 thous. (Except the person who is a natural person - entrepreneur single tax payer and the entity - payer's single tax rate of 10%) - an operation to deliver the confiscated property of finds, treasures, assets recognized as abandoned, the property on which the owner has not sought before the end of shelf life and property by inheritance or otherwise legally transferred to the state (including property as defined in Article 172 of the Customs Code of Ukraine), regardless of whether it reaches the total transactions for the supply of goods / services 300 ths, and regardless of what tax regime is using such a person under the law. In the case of compulsory registration of persons as a tax payer, the registration statement filed in the state tax service no later than 10 of the calendar month following the month in which the first volume of taxable transactions reached 300 thousand hryvnia.