Registered persons who cease trading/dispose of /transfer their business or who are no longer making commercial supplies above the threshold must in writing apply for Cancellation of VAT Registration.
What is the Procedure?
- Submit letter requesting Cancellation of Registration (De-Registration)
- Await contact from The Registration Unit
- Please be reminded that you remain registered until receipt of Notification
- Await approval from the Registration Unit (Via VAT 13 form). VAT must be accounted for until the Vat 13 is received