: In what cases can a VAT payer deregister?
A payer deregisters as a VAT payer in the event of:
- transition from the general established taxation procedure to a special tax regime;
- termination of activity or liquidation.
Starting from 2026, the right of a taxpayer to voluntarily deregister for VAT in the event of not exceeding the minimum turnover in the past in the current year is excluded.
The Notification on the applied taxation regime will be accepted in the KNP ISNA in the "Submit documents" section. The notification can also be submitted on paper to the State Revenue Administration at the place of location. This service will also be available in banking mobile applications, as well as through the mobile application "E-salik-business" (only for IP).
The tax application for termination of activities is also available in the "Submit documents" section.
In addition, when a company ceases operations, it must submit liquidation tax reports, which can also be submitted through the IRNA KNP in the "Submit Documents" section or on paper to the state revenue agency.