Value-Added Tax (VAT) Enterprise Status Revocation
Any Taxpayer can apply for VAT Enterprise status revocation by filling out an application form, as follows:
- Filling out and signing the form [Download VAT Enterprise Status Revocation Form]; and
- Enclosing the required documents to the form. The documents should prove that the Taxpayer no longer qualifies for the VAT Enterprise status.
The Taxpayer can deliver the form and documents to the corresponding Tax Office (KPP):
- By directly visiting the Tax Office or the Tax Services, Dissemination, and Consultation Office (KP2KP);
- By post or other courier services with a delivery receipt.
Approval of VAT Enterprise Status Revocation
The approval process will be completed through a tax review at the latest 6 (six) months following the receipt of all the required documents.
If the approval process exceeds such time limit, the application for revocation will be deemed granted and the Tax Office will issue a letter of VAT Enterprise status revocation at the latest 1 (one) month following the expiry of the time limit.
A letter of application rejection will be issued if the tax review recommends not to revoke the VAT Enterprise status.
Revocation by the Directorate General of Taxes (DGT)
The DGT may revoke a VAT Enterprise status if there is data/information that shows that the Taxpayer no longer qualifies for the VAT Enterprise status.