VAT De-Registration, scoped around your position.
Cancel your VAT registration and close your TRN correctly when your business no longer meets the UAE registration requirements.
VAT deregistration requires evidence that the legal conditions are met and does not remove outstanding return, payment or record obligations. The effective date, business status and final tax period need to be reconciled before the request is submitted.
Reviewed against current official guidanceContent review date: 2026-08-30. The official authority remains the source of truth for eligibility, deadlines, fees and processing.
When this service may be relevant
The business has stopped making taxable supplies
The licence has been cancelled or the entity is being liquidated
Turnover has fallen below the applicable deregistration criteria
A duplicate or branch registration needs authority review
Records to prepare
Cancelled or amended trade licence and board resolution where relevant
Latest trial balance, profit and loss statement and balance sheet
Turnover and expense schedules from the effective registration date
Filed-return history and outstanding FTA correspondence
Expected work products
- 01Eligibility and effective-date assessment
- 02Deregistration document pack
- 03EmaraTax request preparation
- 04Final-return and settlement checklist
Important scope limits
- Mandatory deregistration requests have prescribed filing timelines
- A final VAT return and payment may remain due
- Approval and the effective date are determined by the FTA
Primary sourceFederal Tax Authority — VAT Deregistration
Check the authority page for the latest service rules and published procedures.
Open official guidance