Updates: VAT Deregistration
2025
Cancellation in particular cases: persons in prison: visits and communication
page amalgamated with page VATDREG08300
Cancellation in particular cases: persons in prison: prisoner’s whereabouts unknown
content moved to page VATDREG08300
Cancellation in particular cases: intending traders: cancellation initiated by the Department
page archived - no longer required
Cancellation in particular cases: intending traders: trader contests cancellation
page archived - no longer required
Cancellation in particular cases: intending traders: cancellation procedure
page archived - no longer required
Effective date of cancellation (EDC)
details of contents page removed and archived pages amalgamated here
Cancellation in particular cases: Fraud
New page
Cancellation in particular cases: contents
pages removed from contents and added to reflect archived pages and new page in section
page archived - no longer required
VATDREG02000, VATDREG03000 and VATDREG17000 pages removed from main contents page as they are archived
Voluntary deregistration: contents
Contents page and VATDREG02050 and VATDREG02100 archived - no longer required
page archived following manual review - no longer required
Eligibility or requirement to deregister: schedule 2 - distance-selling: eligible to deregister
page archived - no longer required
Eligibility or requirement to deregister: schedule 2 - distance-selling: required to deregister
page archived - no longer required
Eligibility or requirement to deregister: schedule 3 - acquisitions: eligible to deregister
page archived - no longer required
Eligibility or requirement to deregister: schedule 3 - acquisitions: required to deregister
page archived - no longer required
Cancellation in particular cases: missing traders
page archived - no longer required
archived - no longer required
2024
Effective date of cancellation (EDC): compulsory deregistration: trader requests an earlier date
Link to VATREG33000 amended to VATREG31000
Link to VATREG33000 amended to VATREG31000
Link to VATREG33000 amended to VATREG31000
Link to VATREG33000 amended to VATREG31000
Link to VATREG33000 amended to VATREG31000
2023
Voluntary deregistration: notification
Link created to the VAT 7 form
2022
Introduction: the role of policy
update to signposting contact details
Re-registration after cancellation
Page updated to include guidance for registration rules with example
VATDREG - VAT Deregistration: update index
Page archived – Old legacy update page no longer required.
VAT Deregistration: recent changes
Page archived – Old legacy update page no longer required.
2018
Cancellation in particular cases: insolvency, death or other incapacity
Content added to replace broken link to insolvency manual and to provide detail of when deregistration is appropriate when insolvency occurs.