VAT registration

Quick query: Small confectioners that is VAT registered due to turnover being above the threshold has now had turnover fall to less than €75k.

Is this business allowed to deregister for VAT?

You can de-register. You write to Revenue and tell them you want to de-register - I don't think there's a form for it.

You'll have to review your previous 3 years' returns and repay any excess of refunds over liabilities. This is open to negotiation, though.

It can be done through ROS also if your returns were being filed online-(easier & faster )

There is a form for this but deregistration can be done easily & quickly through ROS if the returns are being filed online Alternatively just give your local revenue a ring or your accountant