UUÂãÁÄÖ±²¥

The revenue service will exclude a person from the register of VAT taxable persons in the following situations:

1. Ìý

   •ÌýÌýÌýÌý A registered taxable person (excluding a VAT group) submits to the revenue service a reasoned application regarding their exclusion from the register.

2. Ìý

   •ÌýÌýÌýÌý A registered taxable person has been liquidated or ceases to exist as a result of a reorganisation.

3. Ìý

   •ÌýÌýÌýÌý A natural person who is a registered taxable person has deceased.

4. Ìý

   •ÌýÌýÌýÌý The economic activity of the taxable person is suspended (by the decision of the revenue service).

5. Ìý

   •ÌýÌýÌýÌý At least one of the following conditions applies to the activity of the registered taxable person:

6. Ìý
   1. Ìý

      –ÌýÌýÌýÌý a VAT declaration has not been submitted within 30 days after the deadline for submission of the VAT declaration prescribed by law;

   2. Ìý

      –ÌýÌýÌýÌý false information has been provided in the VAT declaration;

   3. Ìý

      –ÌýÌýÌýÌý information requested (documents certifying income and costs of the economic activity, accounting documents, as well as other information characterising activities that have impacted or impact tax