Deactivate and Reactivate VAT Numbers
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Deactivate and Reactivate VAT Numbers

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