A business can cancel its VAT registration number if its turnover falls below the VAT registration threshold. A business must cancel its VAT registration number if it ceases to trade.
The tax authorities will automatically cancel a business's VAT registration if the company is wound up or the taxable person dies.
VAT deregistration is compulsory in the following cases:
- Ìý
•ÌýÌýÌýÌý On the death of the natural person.
- Ìý
•ÌýÌýÌýÌý On the death of the natural person who is a sole trader, with or without expungement in the commercial register.
- Ìý
•ÌýÌýÌýÌý On the dissolution of a legal person which is a merchant, with or without
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Web page updated on 24 Aug 2024 13:01