Cancelling your VAT registration

Updated on June 3, 2022

Overview

You can cancel your VAT registration by following the instructions included.

If the following conditions are met, your VAT registration may be revoked:

you are no longer in business

In terms of turnover, you’ve dipped below the acceptable threshold.

You were mistakenly added to the member list.

Because of the shift in the nature of your business, you are no longer supplying taxable goods or services.

Your Revenue office should be contacted if you want to cancel your VAT registration. In the event that you fail to notify the Revenue office, return forms and demands for estimated VAT due will continue to be issued.

If your VAT registration is not proper, Revenue will also cancel it.

What if you elected to register for VAT?

If you’ve chosen to register, there are different conditions for cancellation that could lead to Revenue recovering the VAT that was refunded to you. Farmers and people who provide short-term guest or holiday accommodations may cancel an election under certain circumstances.

Next: Cancellation by elected persons