VATDREG07000 | Suspension of taxable supplies

If a trader temporarily suspends making taxable supplies, the registration should generally remain in place, provided it is clear that the suspension is only short-term. For instance, if trading is halted due to illness, registration can continue as long as there is reasonable assurance the business will resume. It is also important to recognise that, by nature, some businesses may experience significant intervals between taxable supplies. Extra care should be exercised when reviewing such cases to ensure fair and consistent treatment.

If a trader ceases making taxable supplies but intends to resume trading again, whether in the same business or a different one, registration can continue uninterrupted. This is subject to the condition that the trader satisfies the intending trader requirements outlined in VATREG21000.

Please note that these provisions relating to suspension are distinct from the deferment of cancellation procedure described in VATDREG13000