This service guide outlines the formal procedure for the Deregistration of Tax Groups with the United Arab Emirates Federal Tax Authority. It details the process for dismantling a consolidated Value Added Tax group, whether initiated voluntarily at the discretion of the group or mandatorily due to a failure to meet ongoing eligibility requirements. The document mandates the submission of comprehensive turnover declarations spanning the entire registration period. It explicitly states that the final tax return and corresponding payments must be settled within twenty-eight days of the effective deregistration date.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: deregistration-of-tax-groups Year: 2025 Related Law: uae-indirecttax-law-vat-uaevat-8-of-2017-as-amended Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC
Federal Tax Authority Service Guide
Deregistration of Tax Groups
2025
Service Card Template
English
Service Code
396-002-002-020
Main Service
Registration
Service Name
Deregistration of Tax Groups
Categories of Customers
All persons registered as a Tax Group with the FTA.
Service Type
Transactional
Service Classification
Government to Government Service, Government to Business Service, Government to Customer Service.
Service Category
Variation Service
Service Description
Through this service, the FTA deregisters Tax Groups.
Channels and Working Hours for Providing the Service
EmaraTax platform: 24 hours a day, 7 days a week.
Estimated Time to Submit Application
45 Minutes
Estimated Time to Complete Application by the FTA
20 business days from the date the completed application was received.
Obligation to Sign-up
Applicable - Through the account previously created to register.
Required Documents and Forms
In case of deregistering based on the tax group no longer meeting the requirements:
Proof of no longer meeting requirements of forming a tax group.
Turnover Declaration on the taxable person's printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorized signatory.
In case of deregistering based on the discretion of the Tax Group:
Turnover Declaration on the taxable person's printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorized signatory.
Procedures and Steps
Access the EmaraTax account dashboard
Click on "View" to access the Taxable Person Account.
Under the title "Tax Group", click on "Actions" and choose "De-Register".
Complete the deregistration process.
FAQs
When is the final tax return due?
The final tax return should be submitted and payable tax should be settled no later than 28 days from the effective date of deregistration (i.e. from the end of the final tax period).
Fees
Free
Relevant Publications
Tax Group Deregistration
Terms and Conditions
If the application is incomplete, or additional information is required, the applicant will be requested to provide additional documentation. After submitting the additional documentation, it may take the FTA a further 20 business days to respond to the updated request.
Where it is mandatory to submit a deregistration application, the deregistration application must be submitted within 20 business days from the date the deregistration obligation arose.