Clarification Process for PKP Access Deactivation

On 5 December 2025 the Directorate General of Taxes (DGT) published an infographic detailing the clarification process for deactivating Taxable Entrepreneur (PKP) access. The guidance applies to businesses whose PKP status has been revoked or temporarily suspended.

The mechanism allows entrepreneurs to submit a written clarification request to the tax office, attach supporting documents such as the latest tax return and compliance proof, and await the authority’s review. This procedure ensures that deactivation is based on verifiable reasons and provides a prompt resolution path.

By offering a clear procedure, the DGT reduces uncertainty for affected taxpayers and helps maintain uninterrupted tax reporting. The clarification outcome may result in reinstated PKP access or confirmation of deactivation, influencing cash flow and compliance planning.