• You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the 'sign up' button. If you have forgotten your password, you can use the 'forgot password' feature to reset your password.

• If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed. If you had opted for 2 factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully login.

• If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

Action

(1)

On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user profile, this list will be empty and you would need to create a Taxable Person.

Action

(1)

To create a new Taxable Person, enter the mandatory details and click 'Create'. The new Taxable Person will be displayed in the list.

Action

(1)

Select the Taxable Person from the list and click 'View' to open the dashboard.

Action

(1)

To initiate the VAT Deregistration application click 'Actions' on the VAT tile and select 'Deregister'.

• Click 'Edit/Review' if you want to modify your bank details before proceeding with the deregistration application.

• Click 'Proceed to De-Registration' if you want to proceed directly to the VAT deregistration application.

• If you are registered in Tourist Refund System (TRS), you will be allowed to submit the de-registration application. However, the application will not be fully processed till you have successfully de-registered from TRS.

The 'guidelines and instructions' page is designed to help you understand certain important requirements relating to VAT De-Registration in the UAE. It also provides guidance on what information you should have in hand when you are completing the VAT De-Registration application.

Action

(1)

• A screen will appear with guidelines and instructions.

• Read the guidelines and instructions for VAT Deregistration and mark the checkbox to confirm.

Action

(1)

Click 'Start' to initiate the VAT Deregistration application.

• The application is divided into a number of short sections which deal with various aspects of the deregistration process. The progress bar displays the number of sections required to complete the application. The section you are currently in, is highlighted as blue. Once you progress to the next section successfully, the previous section will be highlighted as green.

• In order to move from one section to the next, all mandatory fields of the current section must be entered. The fields which are optional are marked as optional next to the field name.

• You are requested to ensure that the documents submitted, supports the information entered by you in the application. This would help to avoid any rejection or resubmission of the application later.

• The taxpayer VAT registration details are pre-populated in the de-registration application.

Action

(1)

• Select the basis, on which you De-registering from VAT.

• Based on the 'Basis of Deregistration' selected, the input fields and sections on the screen will be displayed. You are required to Provide the necessary details and upload all the mandatory supporting documents.

Action

(1)

• The date from which the Taxable Person is required or eligible to de-register depends on the basis of the de-registration selected.

• Enter the eligible date for de-registration.

• The effective date of Deregistration is auto populated by the EmaraTax based on the eligible date of deregistration you have entered.

• You can change the effective date of deregistration, if required and provide the reason for the same.

Action

(1)

You are required to submit your Taxable supplies and expenses to support your deregistration application.

• There are two options to enter your Taxable supplies and Taxable expenses.

  1. Download the excel template, enter the details and upload it back. The details provided in the excel template will get populated in the screen OR

  2. Enter the taxable supplies and Taxable expenses directly in the screen.

• The figure must only be reported in UAE Dirhams (AED).

Action

(1)

Click 'Next Step' to save and proceed to 'authorized signatory' section.

Action

(1)

Click 'Save as draft' to save your application and return to continue working on your application later.

Action

(1)

Click 'Previous Step' to go back to the previous section.

Action

(1)

Review the authorized signatory details and click 'Next Step' to save and proceed to next section.

This section highlights all the details entered by you across the application. You are requested to review and submit the application formally.

Action

(1)

After carefully reviewing all of the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

Action

(1)

Click 'Submit' to submit the VAT De-Registration application.

Action

(1)

Click 'Yes' to continue.

After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with FTA.

What's next?

• Once the de-registration application is submitted, the FTA shall pre-approve or reject the request and notify the registrant accordingly. Further, the FTA may ask to provide additional supporting documents.

• You may check your application status in the dashboard from time to time. Once the FTA confirms acceptance of your de-registration application form, you will be notified of the pre-approval.

• You may also be required to submit a final tax return which will be generated by the EmaraTax. You will receive an email and an SMS notification informing you of the status of the application and requesting to complete the payment of the outstanding liabilities.

• Depending on your account balance status you may be required (or entitled) for tax payment (or refund). Please note, you will not be deregistered unless you've paid all Tax and Administrative Penalties due and filed all Tax Returns including any outstanding returns as well as the final tax return. In case you have credit amount with the FTA, you are required to initiate the Refund process on FTA EmaraTax.

• Read the 'What Next' and 'Important Notes'.