Taxpayers may deactivate their VAT number at any time.
Deactivation may arise for a number of reasons including cessation of trading
activity, lack of business or on request by the Commissioner for Revenue. In
order for an application for de-registration to be processed a VAT registered
person is required to settle all pending matters with the Office of the
Commissioner for Revenue and have no VAT balances due. Reactivation of VAT
numbers is also possible upon application. As VAT numbers are unique to
taxpayers, once a taxpayer seeks to reactive their VAT registration, they will
be provided with the same VAT number that was previously held by them.
De Activation
Sole Proprietors requesting to de activate the VAT number
VAT Delegated Users or Tax Practitioners requesting to de activate the VAT number
Re Activation