Federal Tax Authority Service Guide

VAT Deregistration

2025

Service Card Template

English

Service Code

396-002-001-002

Main Service

Registration

Service Name

VAT Deregistration

Categories of Customers

All persons registered for VAT 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 VAT registrants.

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

The following is designed to help you prepare the documentary requirements that you should have at hand in order to complete the application form:

Basis for de-registration	Sub-Reason	Documents Required
Business no longer making taxable supplies	Cancellation of the licence	Cancelled Trade licence copy, liquidation letter, Board resolution
		Latest financial statement of the business - Trail Balance, P&L statement, or Balance Sheet (Audited or Unaudited)
		Letter from ministry of labour confirming the number of employees
	Sale of licence	Old and amended sales contract or licence
		Amended company set-up contract
		Financial turnover template (taxable income and expenses from the date of actual registration)
		Letter from ministry of labour confirming the number of employees
	Natural person	Document proving the proof of cessation of the business activities
		Financial turnover template (taxable income and expenses from the date of actual registration)
		Official letter and undertaking that the person acknowledges that he will not make any taxable supplies in the next 30 days
	The company is making supplies that are outside the scope of VAT or exempt	A chart showing the business itinerary, suppliers, and importers in addition to the countries where the customer and supplier are present
Business making taxable supplies below voluntary registration threshold limit of AED 187,500	Below the voluntary registration limit	Financial turnover template (taxable income and expenses from the date of actual registration)
		Latest financial statement of the business - Trail Balance, P&L statement, or Balance Sheet (Audited or Unaudited)
		Official declaration on company’s letter head along with date and stamp confirming that the business shall not exceed the VAT registration threshold limit within the next 30 days
	The company is making supplies that are outside the scope of VAT or exempt	Financial turnover template (taxable income and expenses from the date of actual registration
		Latest financial statement of the business - Trail Balance, P&L statement, or Balance Sheet (Audited or Unaudited)
		Signed and sealed official letter acknowledging the absence of business within the UAE
		A chart showing the business itinerary, suppliers, and importers in addition to the countries where the customer and supplier are present
		Sample of invoices
Business making taxable supplies exceeding the voluntary registration threshold limit of AED 187,500 but below the mandatory registration threshold limit of AED 375,000	Revenues exceed the voluntary registration limit but below the mandatory registration limit	Financial turnover template (taxable income and expenses from the date of actual registration
		Official letter with date and stamp that the business shall not exceed the VAT registration threshold limit within the next 30 days
Others	Duplicate TRN	Mention the TRN that is used
		Attach an official letter from the company stamped and signed stating that the returns will be submitted by the TRN used
	Branch	TRN Certificate of Head Office business
		Attach an official letter from the company stamped and its website stating that the declarations will be submitted by the TRN of the parent company
	Individual institution	An official letter signed and stamped (does not require a stamp in the event that the registration is a natural person) stating all the individual institutions registered in the VAT in addition to the TRNs if any and be sure to submit all the declarations in the individual registration.
		Financial turnover template (taxable income and expenses from the date of actual registration

(Accepted file types are PDF, Excel, Docs, JPG, PNG and JPEG. The individual file size limit is 5 MB)

Required Forms:

Below are the templates that you may need to complete and upload as part of your online application:

Taxable Expenses
Taxable Supplies

Procedures and Steps

Access the EmaraTax account dashboard.
Click on "View" to access the Taxable Person Account.
Under the title "VAT", click on "Actions" and choose "De-Register".
Complete the deregistration process.

FAQs

Does the FTA provide a deregistration certificate as proof of deregistration?
Where the deregistration application is approved by the FTA, the applicant will be able to download a Deregistration Certificate as proof of deregistration from the e-Services account dashboard.
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

VAT 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 aroused