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VAT De-Registration
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What is VAT De-Registration?
VAT deregistration is a provision for registered taxable persons to cancel VAT registration. This means invalidation of registration and VAT number of taxable person. Tax deregistration can be done by an FTA if a person registered with VAT applies or if the conditions for deregistration are met.
When can I apply for VAT deregistration in the United Arab Emirates?
VAT registered persons can apply for tax deregistration in two cases:
The person has stopped the taxable supply and does not expect to provide the taxable supply over the next 12 months. Or
Individual taxable objects or taxable expenses incurred over 12 consecutive months are below the self-registration threshold (AED 187,500) and are not expected to exceed this threshold within the next 30 days.
When can an FTA in the United Arab Emirates be deregistered?
- The FTA may cancel an individual’s registration if the registrant is found to meet either of the above two deregistration conditions. This is called compulsory tax deregistration.
- Individual taxable objects or taxable expenses incurred over 12 consecutive months are below the self-registration threshold (AED 187,500) and are not expected to exceed this threshold within the next 30 days.