The Revenue Agency outlined the procedure for VAT numbers closed ex officio due to prolonged inactivity. The taxpayer can oppose the closure by submitting a motivated request within the prescribed deadline. If the opposition is accepted, the VAT number is reactivated retroactively to its original opening date, preserving the continuity of the tax position and avoiding the need for a new registration. This measure balances administrative efficiency with taxpayer rights.
Key Takeaways
- Right to Oppose: The taxpayer has a formal window to contest the closure.
- Retroactive Effect: Successful reactivation restores the original VAT number and its history.
- Administrative Simplicity: No new VAT registration is required if reactivation is granted.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement