# Erased VAT payers

> List of entities removed from the VAT payer register including the year of the breach and the date of removal. Available by company ID through a REST API.

The erased VAT payer list is a separate dataset from the payer register. A company stays on it after its registration was cancelled, so you can distinguish never was a payer from was one and no longer is.

## What the register contains
- Whether the entity was removed from the VAT payer register
- The VAT ID it was registered under
- Year of the breach and date of removal

## Fields we return

| Field | Meaning |
| --- | --- |
| `is_erased` | Whether the entity was removed from the VAT payer register. |
| `entries` | Array of removal records. |
| `ic_dph` | VAT ID the entity was registered under. |
| `violation_year` | Year the breach relates to. |
| `erased_at` | Date of removal from the register. |

## How to request the data

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

{
  "erased_vat": {
    "is_erased": true,
    "entries": [
      {
        "ic_dph": "SK2120748862",
        "violation_year": 2024,
        "erased_at": "2025-03-18"
      }
    ]
  }
}
```

## How often we update

Weekly, on the same cycle as the VAT payer register.

## What it is used for

When reviewing older invoices, the difference between never was a payer and was one and no longer is matters. The removal date tells you whether a VAT invoice was correct at the time it was issued.

When screening a new counterparty, removal from the register is a stronger signal than mere absence – it means a registration existed and ended.

## Frequently asked questions

### How does this relate to VAT deregistration reasons?

They are two separate datasets. This one says the registration ended. The deregistration reasons list additionally says it ended because of a breach of obligations.

### Can a company be erased and registered again?

Yes. That is why we return an array of dated records rather than a single flag – a repeated removal is a different situation from a one-off.