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Commentary

VAT deregistration

11 Denmark
11 Denmark | Commentary

VAT deregistration

11 Denmark | Commentary

VAT deregistration

There are a number of reasons why a business may wish or be required to cancel its VAT registration. The main reasons for doing so are as follows:

  1.  

    •     Turnover falls below the VAT deregistration threshold (see 11.1).

  2.  

    A business in this situation can choose whether to continue with its VAT registration or cancel its VAT number. It is only possible to continue with its VAT registration if there is a taxable activity in the business.

  3.  

    •     Change of legal status.

  4.  

    This can happen, for example, where:

  5.  
    1.  

      –     a sole trader takes on

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