Aqid ERPWhen deregistration is mandatory
The FTA's service page asks for the application within 30 business days of the obligation arising. Its older guides gave 20; follow the date EmaraTax shows you.
- The business stops making taxable supplies.
- Its taxable supplies over the past 12 months, and those expected in the next 30 days, fall below the voluntary threshold of AED 187,500.
When deregistration is voluntary
A business whose taxable supplies, or its supplies and taxable expenses, fall between AED 187,500 and the mandatory threshold of AED 375,000 may ask to deregister, but not within 12 months of registering voluntarily.
How to apply on EmaraTax
- Open the taxable person's account on EmaraTax, choose Actions under VAT, then De-register.
- Give the reason and the date the obligation arose, with the documents the FTA lists for that reason, such as the cancelled trade licence or the turnover figures.
- The FTA aims to decide within 30 business days of a complete application; if it asks for more documents, a further period runs from the reply.
The final return
Approval does not end the obligations at once. The business files a final VAT return for its last tax period and pays the VAT due, including the VAT on the goods and assets it still holds at the date of deregistration, within the time the FTA sets, and keeps its records for the usual five years.
The penalty for applying late
The amount is the one in the penalty table as amended (Cabinet Decision No. 40 of 2017 and its amendments). Returns and tax still outstanding are best settled before you apply.
| Late deregistration application | AED 1,000 a month, up to AED 10,000 |
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How Aqid ERP helps
Aqid ERP prepares the last VAT 201 return from the books like any other, and the stock and fixed asset registers give the figures for what is still held at the deregistration date. The application itself is made on EmaraTax.