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Commentary

VAT deregistration (Republic of Ireland)

40 Republic of Ireland

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 40.1).

  2. Ìý

    A business in this situation can choose whether to continue with its VAT registration or cancel its

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