# VAT deregistration reasons

> Entities whose VAT registration was cancelled by the Slovak Tax Authority for breaching obligations, including the year of the breach and the publication date.

The Tax Authority publishes entities whose VAT registration it cancelled for breaching their obligations. This is a different dataset from an ordinary removal from the register – here the reason and the year of the breach are stated.

## What the register contains
- The year in which the breach occurred
- Date the record was published by the Tax Authority
- The fact that registration was cancelled for a breach of obligations

## Fields we return

| Field | Meaning |
| --- | --- |
| `year` | Year the breach relates to. |
| `published_at` | Date the record was published. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "dphz": [
      {
        "year": 2024,
        "published_at": "2025-02-11"
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports.

## What it is used for

This is the strongest warning signal in the group. Cancellation for a breach says something different from voluntary deregistration, and when screening a counterparty it is exactly the data point you want to see.

Combined with the list of erased VAT payers you can tell whether an entity left the register on its own or was removed from it.

## Frequently asked questions

### Is this the same as an erased VAT payer?

No. The erased payer list says the registration ended. This dataset additionally says it ended because of a breach of obligations, and states the year concerned.

### How long does a record stay on the list?

We return it as it stands in the latest published Tax Authority file. How long publication lasts is decided by the Tax Authority, not by us.