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VAT accounting upon deletion from VAT register

Please note that if you are deleted from the register, you have to pay VAT on the acquisition cost of the goods not yet transferred or, in the absence of it, on the cost price of the goods if you have deducted the input VAT on such goods upon acquisition (to be declared in form KMD box 1 and/or 2). The input value added tax deducted upon acquisition of fixed assets not yet transferred shall be adjusted pursuant to provisions of subsection 32 (4) of the Value Added Tax Act (to be declared in form KMD box 10). Please submit the latest VAT return in accordance with the above described provisions (Value Added Tax Act, subsection 29 (10)).

Moreover, please be informed that after deletion from the VAT register you have to submit the income, social security, contribution of mandatory funded pension and unemployment insurance premium return (TSD) pursuant to the Income Tax Act if tax liability arises.

If you need any assistance

More information on VAT matters is provided by the ETCB via the following channels:

  • e-mail:
  • phone: (+372) 880 0812 (Mon–Thurs 8:30–16:30, Fri 8:30–15:30)