What VAT declaration does a company with no activity, but with a working office, file?

What VAT declaration does a company with no activity, but with a working office, file?

Question:
Hello!
EOOD registered under VAT ceases activity, but does not close the office it has used until now, as well as the telephones. In addition, there is also a car for lease. My question is what VAT return will be submitted and what will happen to the expenses for rent, telephones, leasing?
Thanks in advance!

Answer:
Hello,
In principle, if the company will not carry out any more activity and accordingly will not make taxable supplies, it will not have the right to deduct a tax credit for purchases made. In this case, until you reach a point where you deregister the company from VAT, you should file zero VAT returns without including the invoices you describe in the purchase journals. If the suspension is temporary and after a few months you resume business and start making taxable supplies, you can then include these invoices in your purchase journals (subject to the 12-month tax credit period) and use the VAT accordingly On them.
We hope we have been helpful!
Greetings!