VAT Guides Registration Information

De-registration of VAT

Once registered for VAT a business is obligated to comply with all VAT compliance rules and reporting deadlines. However, if taxable business activity no longer exists in the country, or if the company has ceased trading, it is permitted to cancel the VAT registration. This can be in the form of de-registration or de-activation of the VAT number.

Some countries may have minimum registration periods, so even if the taxable activity has stopped, the company may still be obliged to file VAT returns (nil returns) until this period lapses. A de-registration will not be accepted by a tax office if there are any outstanding VAT returns to be filed or if there are tax office queries or audits which have not been resolved.

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