Definition

Tax De-registration is the process of cancelling a business’s VAT or Corporate Tax registration with the FTA when it no longer meets the requirements to be registered.

Key points

• Must be applied for within 20 business days of becoming ineligible.
• Applies when taxable turnover drops below AED 187,500 (for VAT).
• Requires settlement of outstanding liabilities before approval.
• Final return may be required.

Practical example

A small consultancy shuts down operations in the UAE. It applies for VAT de-registration through EmaraTax.

Why it matters

De-registration ensures businesses are not liable for tax filings once they cease taxable activity.