What this service is
VAT de-registration cancels your VAT registration with the Federal Tax Authority (FTA). It is not automatic. You must apply, and the FTA reviews your final position before it approves.
You must apply to deregister if you stop making taxable supplies, for example because the business has closed. You may apply if your taxable supplies fall below the voluntary threshold of AED 187,500 and you expect them to stay there.
The time limit to apply is 20 business days from the date the requirement arises. Applying late can lead to a penalty of [AED amount, to confirm] and keeps you responsible for returns you no longer need to file.
What's included
- Review of whether you must or may deregister, and the correct date
- Preparation and submission of the de-registration application on EmaraTax
- Final VAT return, including VAT on remaining stock and assets where it applies
- Calculation and settlement of any VAT balance due
- Replies to FTA questions during the review
- Confirmation and filing of the cancellation certificate
How it works
Check the position
We review your sales, the reason for de-registration and the date it should apply from.
Prepare the application
We prepare the form and supporting documents.
File and respond
We submit the application and answer any FTA questions.
Final return and clearance
We file your final VAT return, settle any balance and keep the cancellation confirmation for your records.
Common questions
How long do I have to apply?
The usual limit is 20 business days from the date you become eligible or required to deregister. We confirm the exact rule for your case.
What if I applied late?
Contact us as soon as possible. A late application can attract a penalty of [AED amount, to confirm], and we can help you correct the position quickly.
Do I still file returns after applying?
Usually yes, until the FTA approves the cancellation. We tell you which returns are still due.
Do I owe VAT on my remaining stock and assets?
In some cases yes. Goods and assets you keep after de-registration may be treated as supplied. We calculate this in your final return.