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Commentary

VAT deregistration (Slovak Republic)

46 Slovak Republic

There are several reasons why a VAT payer/person registered for VAT may wish or be obliged to cancel their VAT registration. The main reasons for doing so are as follows:

  1. Ìý

    •ÌýÌýÌýÌý Turnover falls below the VAT registration threshold (see 46.1) for the previous 12 consecutive calendar months – applicable for taxable persons seated or having a VAT fixed establishment in the Slovak Republic who have been registered as a VAT payer

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