Cancelling your VAT registration


This section sets out how your Value-Added Tax (VAT) registration can be cancelled.

Your VAT registration can be cancelled if:

  • you have ceased to trade
  • your turnover has fallen below the appropriate turnover threshold
  • you have been registered in error
  • the nature of your business has changed so that you are no longer making taxable supplies.

If you wish to cancel your VAT registration, please contact your Revenue office. If you fail to notify your Revenue office, return forms and demands for estimated VAT liability will continue to issue automatically.

Revenue will also cancel your VAT registration if your registration is not appropriate.

What if you elected to register for VAT?

If you have elected to register, separate rules apply on cancellation which may result in a recovery by Revenue of the VAT repaid to you. You should note that there are specific provisions relating to the cancellation of an election by farmers and by persons providing short-term guest or holiday accommodation.

Next: Cancellation by elected persons