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Commentary

VAT deregistration (Netherlands)

33 Netherlands

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 Change of legal status.

  2. Ìý

    This can happen, for example, where:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý a sole trader takes on a partner;

    2. Ìý

      –ÌýÌýÌýÌý a sole trader or partnership decides to form a company; or

    3. Ìý

      –ÌýÌýÌýÌý one of the partners in a two-partner firm leaves.

  4. Ìý

    In these situations,

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