Under the VAT Legislation a taxable person has, among others, the following rights:
(i) Entitlement to registration: If a person makes taxable transactions the value of which does not exceed the thresholds of registration as defined in the legislation, he is entitled to apply to be registered voluntarily.
(ii) Entitlement to cancellation of registration: Where any registered person notifies the VAT Service that the value of taxable supplies in one year has fallen below €13.668,81 and the VAT officer is satisfied of that fact, then the registration is cancelled.
(iii) Right to deduct or refund of input tax: under the prerequisites set by the legislation.
(iv) Right to file an objection to the Minister of Finance. Additionally, right to file an objection to the VAT Commissioner, a request to the VAT Commissioner for reconsideration of a decision (Section 29 of the Constitution), an appeal to the Supreme Court (Section 146 of the Constitution), a complaint to the Ombudsman.
(v) Right to choose a Special Scheme: Retail Schemes, Second-hand Goods Schemes, Retail Export Scheme, Special Schemes for Farmers.