VAT
Corporate Tax
Accounting & CFO
Cancel your TRN. Within 20 business days.
If you've stopped making taxable supplies, closed your licence, or your turnover has fallen below AED 187,500, deregistration is not optional — and the clock is already running. We confirm your eligibility date, file the EmaraTax application, and complete the final return that actually closes your registration.
Deregistration AED 249 · Final return included in full service · Chartered Accountant-led
Do you have to deregister?
Stopped trading, cancelled your licence, or fallen under AED 187,500 in taxable supplies over 12 months? Deregistration is mandatory.
Deregistration isn't done until the final return is filed.
The most common mistake is treating the EmaraTax application as the finish line. It isn't. Your registration only closes once the final return is submitted and every outstanding liability is settled — and penalties keep accruing until it is.
not just applied for.
We establish your exact eligibility date, file within the 20 business day window, prepare the final return covering the last tax period, and confirm the registration is formally closed.
Eligibility date analysis
The 20-day clock starts the day you become ineligible — not the day you notice. We pin that date against your turnover records and licence status so the filing window is calculated correctly.
Final return preparation
Output and input VAT reconciled through to the effective deregistration date, including any adjustments on closing stock and capital assets.
EmaraTax submission
Application filed on your behalf, with the Tourist Refund Scheme disconnected first where it applies.
Late cases handled
Already past 20 days? Penalties are capped at AED 10,000 and stop climbing once you file. Acting now costs less than waiting.
Closure confirmed
We follow through to FTA approval and give you the documentation confirming the registration is closed.
Four steps, start to closure.
Eligibility assessment
We review your rolling 12-month taxable supplies and licence status to fix the exact date your obligation began.
Document collection
Trade licence, closure evidence and final-period VAT records — sent over WhatsApp, checked the same day.
EmaraTax application
Deregistration filed with the correct reason and effective date, supported by the evidence the FTA expects.
Final return & closure
Final return filed, liabilities settled, and written confirmation that your registration is closed.
What you'll need.
Have these ready and the application moves quickly. Missing items are the single biggest cause of FTA clarification requests.
Company documents
Identity and status of the business
- Valid or cancelled trade licence
- Emirates ID and passport of the authorised signatory
- Memorandum of Association
- Licence cancellation or liquidation certificate, where the business has closed
- Board or shareholder resolution to cease operations, if applicable
Financial evidence
Proof of why you qualify
- Turnover schedule for the last 12 months
- Financial statements covering the final period
- Complete VAT records up to the deregistration date
- Closing stock and capital asset listings for final adjustments
- Evidence that taxable supplies have ceased, where that's the reason
Fees agreed before we start.
No hourly billing and no surprise invoice at the end. You get the number upfront, whether you need the application alone or the full closure including the final return.
Eligibility assessment, document preparation and the EmaraTax deregistration application.
- ✓ Eligibility date confirmed against your records
- ✓ Mandatory or voluntary route advised
- ✓ Document review and preparation
- ✓ EmaraTax application filed on your behalf
- ✓ WhatsApp access to a Chartered Accountant
Everything above, plus the final VAT return that actually completes your deregistration.
- ✓ Everything in the application package
- ✓ Final return prepared and reconciled
- ✓ Closing stock and capital asset adjustments
- ✓ Liability settlement coordinated before closure
- ✓ Written confirmation your TRN is closed
Already past the 20 business day window? Say so when you get in touch. Penalties are capped and stop accruing once you file — it's far better dealt with openly than left running.
Other VAT services.
VAT Return Filing
Returns prepared and filed by the 28th, every period — including any outstanding before deregistration.
Learn more →VAT Registration
Crossed the AED 375,000 threshold again? Re-registration handled from threshold check to TRN.
Learn more →VAT & Corporate Tax
Full FTA compliance support across both regimes, with a Chartered Accountant on call.
Learn more →UAE areas we serve.
Straight answers.
When is VAT deregistration mandatory?
Three situations make it mandatory: you stop making taxable supplies altogether, your trade licence is cancelled, or your taxable supplies over the previous 12 months fall below AED 187,500. In each case you must apply within 20 business days of becoming ineligible.
What's the penalty for deregistering late?
AED 1,000 for the first month or part-month of delay, plus AED 1,000 for each month after, capped at AED 10,000. Because it's capped, the penalty stops growing once you reach the ceiling — but it also stops the moment you file, so acting sooner always costs less.
Can I deregister voluntarily?
Yes. If your taxable supplies have dropped below the AED 375,000 mandatory threshold but remain above AED 187,500, you can choose to deregister — provided at least 12 months have passed since you registered. Whether that's a good idea depends on how much input VAT you currently recover, which is worth checking before you apply.
Do I still need to file a final return?
Yes, and this is where most deregistrations stall. You must file a final return covering the last tax period through to the effective deregistration date, declaring all output and input VAT up to that point. The FTA will not close your registration until that return is filed and any liability is paid.
What happens to VAT on my remaining stock and assets?
Input VAT you previously recovered on stock and capital assets still held at deregistration may need to be adjusted and repaid in the final return. This is frequently missed and is a common trigger for later FTA queries, so it's worth getting the calculation right the first time.
How long does deregistration take?
Once a complete application is submitted, the FTA reviews it and issues a pre-approval, after which the final return becomes due. The full process typically runs a few weeks, but it depends on how quickly outstanding returns and liabilities are cleared — businesses with everything up to date move considerably faster.
Can I deregister if I have unfiled returns or unpaid VAT?
Not until they're resolved. The FTA requires all outstanding returns filed and all liabilities settled before it will approve deregistration. If you have a backlog, that has to be cleared first — which is work we can handle alongside the application.
Thresholds, deadlines and penalties described on this page reflect UAE VAT legislation as at September 2026 and may change. This page is general information, not advice on your specific circumstances.
Find out if your 20 days have started.
Send your trade licence and last 12 months of turnover on WhatsApp — a Chartered Accountant will tell you whether deregistration is mandatory, and from what date. No obligation.
Message us on WhatsApp
OwnYourCFO gives growing UAE businesses clear numbers, smarter reporting, and reliable finance support without the overhead of a full in-house team.
Tax Services
Company
OwnYourCFO is an independent firm of accountants licensed in Ajman Free Zone, United Arab Emirates, serving clients in Dubai, Abu Dhabi and across the UAE. We are not affiliated with, endorsed by, or acting on behalf of the Federal Tax Authority or any government body. Businesses are free to deal with the Federal Tax Authority directly themselves. Our fees are for professional services only and are separate from any government charge.