Cancelling your VAT registration

Cancellation by elected persons

If you have elected to register for Value-Added Tax (VAT), you may cancel your registration by contacting your Revenue office.

You must pay Revenue any excess of VAT refunded to you over the tax paid during a review period. The review period  is the lesser of: 

  • the taxable periods during which the election had effect
  • or
  • three years prior to the date of application for cancellation.

Calculating the excess of VAT refunded

The VAT to be repaid to Revenue is calculated as follows:

(A + B) - C


  • A = the amount of tax repaid to you in the review period.
  • B = the tax deductible in respect of intra-Community acquisitions made by you during the review period.
  • C = the net total amount of tax (if any) paid by you in the review period.

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