Removal from the prepayment register
A party who has been entered into the register can be de-registered on their own initiative or on the Tax Administration’s initiative.
Taxpayers can ask to be removed from the prepayment register
You can request de-registration yourself. The most frequently occurring reason for submitting such a request is that the operation of a trade or business has not started or it has been discontinued.
- Y4 Limited liability company and other organisation
- 6214 Association
- Y5 General partnership, limited partnership, partnership
- Y6 Private trader (self-employed) or natural person
De-registration on the Tax Administration’s initiative
The Tax Administration may remove you from the prepayment register if your operation has ended or has not even started, or if the operation is not conducted on a professional basis. Before such deregistration, the Tax Administration will send you a hearing letter. If you start the operation some time later, you can request re-registration.
The Tax Administration may also remove you from the register if you have neglected your obligations. Before the removal, we will send you a hearing letter and give you an opportunity to remedy the negligence. A party who substantially neglects any of the following obligations can be denied entry into the prepayment register or removed from the register:
- obligation to pay taxes
- obligation to report tax information
- obligation to keep accounting records
- other tax obligations.
A person who manages companies that have previously neglected their tax obligations may be denied entry or deregistered. A company may also be denied entry or deregistered based on the manager’s previous negligence. This means that you cannot avoid deregistration by setting up a new company.
Further, a person who has been prohibited from engaging in business operations may be denied entry into the register or removed from the register. A company may be denied entry or deregistered if its manager has been prohibited from engaging in business operations.
A party removed from the register can file an application requesting to be entered back into the register. If the party was removed from the register due to negligence, they can request re-registration only after the previous negligence has been remedied. In addition, the party may not have any new cases of negligence on record.