Termination of registration for VAT purposes

The termination of the registration for VAT purposes can be carried out after the expiry of 5 calendar years after the year of initial registration at earliest.

Terms for termination of the registration for VAT

In order to perform termination of the registration for VAT, cumulatively, the following conditions should be met:

The taxpayer to be registered for VAT mandatory or voluntary
The five years period from the registration for VAT to be expired
The achieved overall turnover for the last calendar year does not exceed 1 milion denars
The taxpayer to request to be removed from the registration for VAT

Unsubscribing from the Register of VAT taxpayers

If the taxpayer wants to unsubscribe from the register of VAT taxpayers, it should submit an Application for revocation of the registration for VAT (Form DDV-01B), to the competent PRO Regional Office or by e-tax services.

The application for revocation of the VAT registration is submitted not later than 15th of January of the year in which the taxpayer wants to cease the registration for Value Added Tax.

Official termination of the registration for VAT

The PRO can perform an official termination of the registration for VAT before the expiration of the five calendar years in the following cases:

When in the preceding calendar year the taxpayer submitted tax returns without declaring the tax for the performed turnover and without expressing the deduction of the previous tax.
When in the two previous calendar years the taxpayer submitted tax returns without declaring tax for the performed turnover, i.e. over the same period has no tax-free turnover with right of deduction, nor previous tax arising from the turnover of capital goods performed to the taxpayer or imported from him.
When the taxpayer cannot be found at the declared address and at the address for conducting business activities.
When the taxpayer did not submit tax return for at least two tax periods for the monthly and quarterly taxpayers.
When at the taxpayer previously has been identified tax evasion.
When the taxpayer is registering as a linked person.