Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
When the DPS cancels the VAT payer's certificate, there are cases when the company needs to re-submit documents for registration. However, this poses a significant problem, since the cancellation of the certificate also leads to the closure of the electronic account and the cessation of the display of the registration limit in the VAT EP.
There are two possible options for restoring the status of a VAT payer: either re-registration and obtaining a new status with a specified date of re-registration and a new individual tax number of the VAT payer, or appealing the decision of the DPS to cancel the certificate and thereby restore the status of a VAT payer.
The VAT payer is given the right to independently initiate the administrative appeal procedure (with the exception of third parties affected by the annulment), by submitting a complaint to a higher-level tax authority within a year from the date of the contested decision. The complaint must be considered within a month from the moment of submission, as a result of which either the complaint is satisfied and the decision is canceled, or the complaint is rejected and the original decision is preserved, or the complaint is returned to the applicant without further consideration.
It is important to understand that the described procedure does not prevent the possibility of filing an administrative lawsuit in court at any time. This judicial appeal automatically terminates the administrative appeal process. In addition, there is a possibility of filing a claim with the administrative court within a year from the date of annulment of the decision. An interesting point is that, along with the primary application for cancellation of the decision to cancel registration, it is possible to request monetary compensation from the tax authority to cover the losses incurred. In addition, it is possible to include a requirement to stop the actions specified in the decision of the tax authority.
In order to secure the restoration of the CEA VAT registration limit, it is imperative to advocate for demand. If the court confirms the illegality of the actions of the tax authority, it is obliged to eliminate the negative consequences caused by its actions and return the VAT payer to the original situation.
In light of the complex nature of this matter, if you are unsure about the conduct of the tax authorities, you should consult a tax attorney immediately. VAT poses significant risks in the form of fines and the consequences of deregistration, including fines, should not be taken lightly. Going through all the potential obstacles without the guidance of an experienced expert will prove to be extremely difficult.
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