Price
Free
Execution deadline in working days
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Recipient
Private law legal person
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Receiving restrictions
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Registration form for the Value Added Tax (VAT) group - two or more taxpayers who comply with the conditions of the VAT Act for the performance of mutual transactions.

Process description

  1. Service requests
    The main company may submit an application for VAT group registration to the State Revenue Service (hereinafter - SRS) to the SRS Electronic Declaration System.
    To register in the VAT taxpayer registry:
    1. submit the applications (2) for entry into the registry, noting the name of the Tax Group;
    2. submit the Tax Group founding agreement.

    When adding a new member to the VAT group, the main company of the VAT group shall submit a submission to the SRS and the corresponding amendment of the contract establishing the VAT group. Documents shall be submitted to the EDS.

  2. Receipt of services
    The decision regarding the registration of the VAT group in the SRS VAT register, the decision regarding the addition of a new member to the VAT group, the decision regarding the refusal to register the VAT group in the SRS VAT Taxpayer Register, or the decision regarding the refusal to add a new member to the VAT group, shall be notified to the main company of the VAT group in the SRS Electronic Declaration System.

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