In what cases does the STS cancel the registration of a VAT payer?

In accordance with clause 184.1 of Art. 184 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code), registration is valid until the date of cancellation of the taxpayer’s registration, which is carried out by exclusion from the register of taxpayers and occurs in the event that:

1. any person registered as a taxpayer during the previous 12 months submitted an application for cancellation of registration, if the total value of taxable goods/services provided by such a person for the last 12 calendar months was less than the amount specified in Article 181 of the Civil Code, subject to the payment of the amount of tax liabilities in the cases specified by this section;
2. any person registered as a tax payer has made a decision to terminate and approved a liquidation balance sheet, a transfer deed or a distribution balance sheet in accordance with the law, subject to the payment of the amount of tax liabilities from the tax in the cases specified in this section;
3.  any person registered as a tax payer is registered as a single tax payer, the condition of payment of which does not include the payment of VAT;
4.  a person registered as a tax payer, during 12 consecutive tax months, does not submit a VAT declaration to the supervisory authority and/or submits such a declaration (tax calculation), which (which) indicates the absence of supply/purchase of goods/services carried out for the purpose of forming tax liability or tax credit;
5.  constituent documents of any person registered as a tax payer, declared invalid by a court decision;
6.  the commercial court issued a resolution on the liquidation of a bankrupt legal entity;
7.  the taxpayer is liquidated by a court decision (a natural person loses the status of a business entity) or a person is exempted from paying tax or his tax registration is canceled (cancelled, declared invalid) by a court decision;
8.  a natural person registered as a tax payer has died, has been declared dead, has been recognized as incapacitated or is missing, his civil legal capacity has been limited;
9.  the joint activity agreement, property management agreement, product distribution agreement has been terminated (for taxpayers specified in clauses 4, 5 and 8 of clause 180.1 of article 180 of the Code of Civil Procedure) or the term for which the entity was created has expired, registered as a tax payer.