VAT number reactivation. Step by step

By / In UK VAT / October 16, 2023

A VAT number is a unique identification number used for tax purposes and is only issued to companies and individuals that are registered as VAT payers. A VAT number is a key aspect of taxation for businesses in the modern world. Loss of VAT number activity can lead to serious tax difficulties and related economic losses. But there is a way out. And this process of reactivating a VAT number is not only an opportunity to remedy the situation, but also a great opportunity to update your tax records. This article goes through the detailed steps you should take to reactivate your VAT number.


To cancel your VAT registration, please go to this page.


Reason for VAT deactivation

A value-added tax (VAT) number may be invalidated for certain reasons determined by the country’s legislation. The tax authorities are notified of its revocation and indicate this reason in the description. Below are the cases in which your VAT number is most often deactivated.


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Inactivity of the company

If the company does not conduct transactions for a certain period of time or does not conduct active economic activity, its VAT number may be deactivated.


Violation of tax rules

If a company violates fiscal rules or attempts to evade taxation, the tax authorities may order the deactivation of a VAT number. This condition includes incorrect tax reports, unlawful tax refunds, faking tax notices, and other non-compliance with the rules.



Companies often fail to keep proper VAT records, submit untimely, incorrect or incomplete tax reports, and constantly file 0 declarations.


Non-payment of taxes

It is not uncommon for a company to fail to fulfill its tax obligations, in particular, to pay VAT, and this can also lead to the deactivation of a VAT number.


Failure to submit amendments to the company

Organizations that fail to submit information related to changes in their company information, such as the main address, directors, etc., may have their VAT number deactivated.


How to start reactivating a VAT number

  1. Contact the responsible Tax Office. In most cases, you can find contact information on the official website of the national tax agency. Contact them (by letter or phone) and find out the details about the blocking and what requirements you need to fulfill for your reactivation number.
  2. Complete all necessary requirements of the Tax Office. In many cases, you will need to file and burn all of your overdue returns.
    Also, the Tax Office often requests a number of supporting documents confirming that your business was terminated or suspended during the relevant period, and you often need to submit your financial statements, certificates or other documents confirming the financial activities of your company.
  3. Submit an application for reactivation of the VAT number. Once you have fulfilled all the requirements, you should submit an application for reactivation describing your future activities in order to assure the tax authorities of your good faith and responsibility.


Wait for the result of VAT reactivation

After submitting the application for reactivation, you will be able to control the reactivation process either on the Tax Authority’s website or by contacting them directly. The process of reactivation of a VAT number may take different time depending on the specific circumstances and internal procedures of the tax authority (usually up to one month). It is important that the company is ready to provide all the necessary information and cooperate with the tax authorities to ensure a quick and successful VAT number recovery.


A note for the future

After you have successfully reactivated your VAT number, keep a close eye on your tax return and submit the necessary documents on time. This will help you avoid many problems.

Reactivating a VAT number is an important step for any business by following the clear and detailed steps, you can reactivate your VAT number quickly and efficiently and continue your business activities.


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