Changes in names and addresses
Your VAT registration is based on the information you supplied to IRD when you registered. So if your business circumstances change you should inform IRD immediately or within twenty –one calendar days otherwise you can face a financial penalty.
You need to tell IRD of any change:
- In the name, address, place of business, constitution, or nature of the principal taxable activity or activities of the person;
- Of address from which, or name in which, any taxable activity is carried on by the person or
- The name and/or home address of any partner in the business; or
- In circumstances where the person ceases to operate or closes his or her taxable activity on a temporary basis in a situation not covered by provisions of section 23.(1)
You should report the changes to IRD in writing using the Change of Registration Details or Cancellation of Registration Form.