What happens if I am deregistered by the tax authority?

A tax authority will not deregister your active VAT number unless you either fail to stay VAT compliant or submit a NIL return consecutively.

How many consecutive NIL returns you can file before you are deregistered varies:

Return Periods	Registration
6 consecutive return periods	Denmark, Finland, Germany, Poland, Portugal IOSS, OSS
7 consecutive return periods	United Kingdom
Consecutive returns for a year period	Ireland

You will receive a warning from the tax authority if you are close to this becoming an issue, so you have time to react. If, however, you are deregistered, you may be able to reverse the decision, depending on tax authority requirements. This could be anything from proof that you have sales waiting to happen in that specific Member State or getting your VAT returns up to date.

Please note that a reactivation fee will apply when processing this request once you have relevant proof of business activity.