VAT Deregistration
VAT Deregistration in the UAE
VAT deregistration permits a taxable individual or organisation to withdraw their VAT enrolment and withhold their Tax Registration Number (TRN). This process can be fully carried out online using the Federal Tax Authority’s (FTA) website.
Only companies and individuals registered with the Federal Tax Authority (FTA) can deregister from VAT.
Consult with a VAT specialist or contact the FTA for the latest information on deregistration procedures and penalties for maximum accuracy and compliance.
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FAQ
FAQs about VAT Deregistration in the UAE
To apply for VAT deregistration in Dubai, you can follow these steps:
Step 1: Access the FTA VAT website and log into your account.
Step 2: On the dashboard, select your VAT enrolment and select the 'De-Register' option.
Step 3: The taxable person's information will be already filled in the deregistration form.
Step 4: Select the reason for deregistration from the drop-down list.
Step 5: Determine the effective date from which the taxable person is required or eligible to de-register.
Step 6: Click 'Choose Files' to upload all required supporting documents.
Step 7: Before submitting the application form, review and validate the authorised signatory and declaration sections.
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.
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