When switching from the general tax regime to the special tax regime, according to Article 103 of the new Tax Code, deregistration from VAT is only carried out in the following cases:
transition from the general tax regime to the special tax regime;
termination of operations or liquidation.
Voluntary deregistration of VAT payers for turnover that does not exceed the VAT registration threshold is not provided for, as this provision created an opportunity for taxpayers to evade their tax obligations.
Therefore, the turnover amount cannot be the basis for deregistration from VAT.
When switching to the special tax regime, the taxpayer submits a liquidation tax report for VAT along with the notification of the applicable regime. Deregistration occurs from the date the special tax regime begins to apply. For taxpayers under the general tax regime, this date is considered to be the date of filing the notification of the applicable regime. Example: If the notification is submitted on January 5, 2026, the VAT deregistration date will be January 5, 2026, and the VAT liquidation report is submitted for the first quarter of 2026.
Remaining Goods and VAT
Remaining goods for which VAT was previously offset are considered taxable turnover.
Turnover is determined based on the book value of the goods (excluding revaluation and impairment).
A tax register is compiled for the remaining goods (Article 205 of the Tax Code) on the date preceding the VAT deregistration date.
The VAT rate in effect on the date of the turnover (the day preceding the VAT deregistration date) is applied.
The date of commencement of the taxation is crucial when determining the tax rate and date. Transitional Provisions (for those who applied the taxation system before 2026).
Due to the termination of the previous SNR (except for peasant farms), transitional provisions have been established:
Notification can be submitted before March 1, 2026, and the transition to the new SNR can be made based on a simplified declaration, effective January 1, 2026;
VAT deregistration begins January 1, 2026;
Liquidation reports are submitted for the fourth quarter of 2025;
Inventory balances are determined as of December 31, 2025, and are taxed at a rate of 12%.
State Revenue Department
for the Beimbeta Mailina District