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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

VAT Deregistration
Page last updated:: Wednesday, January 03, 2024
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  • Type

    Registration

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable – Through the account previously created to register for Tax with the FTA

  • Categories of Customers

    All persons who are registered for VAT with the FTA

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

Transactional

Total Transactions

45 Minutes

Estimated Time to Submit Application

VAT Deregistration
  • Service Description
    Through this service, the FTA deregisters VAT registrants 
  • Channels and working hours
    • EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free of charge
  • 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
  • Required Documents and Forms

    Required documents:

    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 license

    Cancelled Trade license 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 license

    Old and amended sales contract or license

    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
    1. Access the EmaraTax account dashboard
    2. Click on “View” to access the Taxable Person Account
    3. Under the title “VAT”, click on “Actions” and choose “De-Register”
    4. Complete the deregistration process
     
  • FAQs
    1.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

    2. 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)
     
  • Terms & 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 started
     
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Page last updated: : Wednesday, January 03,2024
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