VATDREG08650 | Cancellation in particular cases: Fraud

Where a registered person misuses or intends to misuse their VAT number for fraudulent or abusive purposes, you can cancel their registration. This is known as the Ablessio Principle. If you are considering deregistering a person under Ablessio, please refer to VATF44500. You may need to contact the VAT Serious Non-Compliance and Fraud Team.