Cancelling your VAT registration

Cancellation by elected persons

If you have elected to register for Value-Added Tax (VAT) you may cancel your registration by arrangement with your Revenue office.

You must pay Revenue any excess of VAT refunded to you over the tax paid during a review period which is either:

  • the taxable periods during which the election had effect
  • or
  • three years prior to the date of application for cancellation

whichever is the lesser.

Calculating the excess of VAT refunded

The VAT to be repaid to Revenue is calculated as follows:

(A + B) - C


  • A = the amount of tax repaid to you in the review period.
  • B = the tax deductible in respect of intra-Community acquisitions made by you during the review period.
  • C = the net total amount of tax (if any) paid by you in the review period.

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