We have previously shared a post here about the IOSS registration processes and how My Duty Collect’s intermediary services facilitate both registration and IOSS monthly fillings. Today’s post is focused on the IOSS de-registration procedures. Check out here how to get your company deregistered and how to do it the right way.
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READ MORE: Can Businesses Still Get Registered for IOSS After 1 July?
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The De-Registration Process
A taxable person or an intermediary acting on their behalf may de-register from the IOSS by informing the Revenue Commissioners by electronic means that they wish to de-register. The taxable person, or their intermediary, is required to inform the Revenue Commissioners at least 15 days before the end of the month prior to that in which they intend to cease availing of the IOSS.
The De-Registration of an Intermediary
Where an intermediary wants to cease acting as such, they must inform the Revenue Commissioners and they will then be removed from the identification register. This will be effective from the first day of the next calendar month. When an intermediary de-registers, all of the taxable persons that they represent will also be removed from the IOSS. This will apply from the first day of the month following the day on which they were notified electronically of their removal from the IOSS.
Those taxable persons can then register directly for the IOSS or appoint another intermediary to represent them, this is subject to the normal conditions that apply for registration in the IOSS.
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