A company or individual registered for VAT can request VAT de-registration under the following conditions:

• If a company or individual ceases making taxable supplies and does not expect to make any taxable supplies in the following 12 months, they can apply for VAT de-registration.
• If a company or individual is still generating taxable supplies but the value in the previous 12 months is less than the Voluntary Registration Threshold (AED 187,500), they can apply for VAT de-registration.
• If a company or individual is still generating taxable supplies but the value in the previous 12 calendar months is less than the Mandatory Registration Threshold (AED 375,000) and 12 months have passed since the date of registration, they can apply for VAT deregistration.

These requirements ensure that firms and individuals follow VAT legislation and have proper registration standing.