Cancellation of VAT payer registration: nuances and consequences

05.12.2025 14:45 • Question

I am currently considering canceling my registration as a VAT payer, and I am interested in whether I must undergo a tax audit before cancellation, and whether my request can be denied if there are any outstanding tax liabilities? Also, I would like to know when exactly the VAT payer status is lost — on the day the application is submitted or after the tax authority makes its decision?

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