Cancelling an Irish VAT registration is not difficult, but it does involve a few important steps. If you skip something or make assumptions, you may end up with extra filings, penalties, or unexpected repayments. This article explains the full process in plain language. No complicated terms. No filler. Just a clear walkthrough designed to help you finish the task without confusion.
There are several reasons a business cancels VAT. Most people do it because they stop trading. Others fall below the VAT threshold and no longer need to charge VAT. Some realise they registered by mistake. And sometimes the nature of the business changes and no longer involves taxable supplies. Any of these reasons are valid, and Revenue will expect a simple explanation when you contact them.
Your reason matters because it affects what you must file and whether you owe anything as part of the cancellation. So take a moment to be clear about why you're cancelling before you start the process.
Notifying Revenue does not instantly end your VAT duties. You are still registered until Revenue confirms the cancellation. This means you must:
You will also need to file a final VAT return. This return covers everything up to the cancellation date. For some businesses, this is simple. For others, it involves adjustments for stock, assets, debtors, or earlier refunds.
If you originally registered voluntarily (known as an elected registration), Revenue may carry out a review. If you received more refunds than VAT paid during the review period, Revenue may ask for repayment. It’s not unusual, so don’t take it personally. Just be ready with your records.
You’ll make the process easier if you gather the right documents before you contact Revenue. Prepare:
Having these ready saves time and reduces the chance of Revenue asking for follow-up information.
There are two ways to notify Revenue: through ROS or by writing to your Revenue office.
If you use Revenue Online Service (ROS), this is the easiest method. Log in, open Manage Tax Registrations, select your VAT registration, and follow the on-screen steps to cancel it. ROS will give you an acknowledgement. Save it.
If you don’t use ROS, you can send a letter or complete the TRCN1 form if Revenue requests it. Send it to your local Revenue office. Keep a copy and proof of posting. If you’re a non-resident trader, you may be asked for extra documents or more notice.
Ideally, notify Revenue on or before your desired cancellation date. If your business is more complex or involves cross-border activity, it may be helpful to notify them earlier.
Your final VAT return needs to give Revenue a complete picture of your VAT position at the time of cancellation. It should include:
If you owe VAT, pay it before the deadline. If you're due a refund, Revenue may review your records, especially if you were voluntarily registered.
If you sell the business as a going concern, you may be able to transfer the VAT registration to the buyer. This avoids a cancellation and a new registration. But this depends on the details of the transaction, so check with Revenue or an accountant.
Non-resident traders often need to provide proof that they have stopped taxable activity in Ireland. Revenue may ask for contracts, invoices, or other evidence.
If you were part of a VAT group or changed your legal entity, the cancellation might involve extra steps. This is one of the few times where getting professional advice makes sense.
These mistakes are avoidable if you take your time and double-check your records before filing.
If you cancel through ROS, the process often moves faster. Paper requests take longer. Revenue may ask for more information, especially if your business had EU transactions or you were voluntarily registered. Until you get written confirmation, continue filing and paying VAT.
After cancellation, keep all VAT records. Even though your VAT number is no longer active, Revenue can still review past periods.
Subject: Cancellation of VAT Registration — [Business Name] — VAT No: [IE...] Dear Revenue, Please cancel VAT registration [IE...] for [Business Name] with effect from [date]. Reason: [stopped trading / turnover below threshold / registered in error / other]. I will file the final VAT return to [date] and pay any VAT due. If you need more information, please let me know. Regards, [Name] [Position] [Email and phone number]
Most VAT cancellations are straightforward. But if your situation involves cross-border activity, large refunds, business transfers, or changes in legal structure, a short consultation with a VAT specialist can save you trouble. It doesn’t need to be expensive, and it often prevents mistakes that could lead to penalties or repayments later.
Cancelling VAT in Ireland is mainly about accuracy and timing. Tell Revenue, file your final return, account for your stock and assets, and keep good records. It’s not a long process, but you shouldn’t rush it. Be clear, be organised, and ask for help if something doesn’t feel right. A careful approach now avoids complications later.