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Commentary

VAT deregistration (France)

18 France

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

  1. Ìý

    •ÌýÌýÌýÌý Turnover falling below the VAT registration threshold (see 18.1).

  2. Ìý

    •ÌýÌýÌýÌý Change of legal status.

  3. Ìý

    •ÌýÌýÌýÌý Transfer of a business as a going concern (TOGC).

  4. Ìý

    •

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