VATDREG04200 - Eligibility or requirement to deregister: schedule 2 - distance-selling: eligible to deregister

A person is eligible to deregister if they meet the conditions shown below:

Condition

If

• they were required to register under Schedule 2, paragraphs 1(1), 1(2) or 1(3) and
• they cease to make relevant supplies

Then they are eligible to deregister.

Condition

If

• they were registered as a result of notifying an intention under Schedule 2, 4(1) to make taxable supplies and

• they have not begun to make relevant supplies, or
• they have not exercised the option referred to in Schedule 2, 1(2), or
• they have not begun to make any supplies referred to in Schedule 2, 1(3)

Then they are eligible to deregister.

Condition

If

• they were required to register under Schedule 2, 1(1)
• the value of the relevant supplies falls below the distance selling threshold
• any option referred to in Schedule 2, 1(2) has been revoked in the member state of origin, and
• they do not make any supplies referred to in Schedule 2, 1(3)

Then they are eligible to deregister as long as

• they have not made relevant supplies exceeding the distance-selling threshold in the previous calendar year ending on 31 December, and
• they will not make relevant supplies exceeding the distance-selling threshold in the current calendar year beginning 1 January.