When a subcontractor agreement ends, whether you need to continue charging VAT to your clients depends on your specific business circumstances and VAT status. If you were already registered for VAT as a subcontractor and remain above the VAT threshold or choose to retain your VAT registration, you must continue charging VAT on your services. This applies to any services provided to clients, regardless of whether your subcontractor agreement has ended.
However, if your taxable turnover falls below the deregistration threshold and you decide to deregister, you will no longer charge VAT. It is crucial to note that VAT registration involves several obligations, such as submitting VAT returns and maintaining proper documentation. Therefore, consider your expected business activities and turnover when deciding to retain or cancel your VAT registration.
Additionally, consult with a tax advisor or accountant to ensure compliance with VAT regulations and receive tailored advice related to your specific situation.