Case 4: Excise Tax Designated Zones Deregistration

• Declaration of the quantities of excise goods available in the designated zone on the date of deregistration, including the excise price and selling price of each item
• Declaration of the reason for deregistration
• Certificate of Liquidation or Cancellation of Trade Licence (if available), or any document that proves the reason for deregistration
• A letter containing the following:
• Shares of the parties owning the excise goods located in the designated zone
• Excise Tax TRNs of the owners
• Documentary evidence of share owning
• Disclosure of any quantities of excise goods that entered the designated zone
• Responsibility to submit tax returns related to those goods when requested by the FTA

Any other relevant supporting documents

Case 1: VAT Deregistration

1. In case of deregistering based on ceasing to make taxable supplies:
   • Proof of ceasing to make taxable supplies.
   • Turnover Declaration on the taxable person’s printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorised signatory.
2. In case of deregistering based on taxable supplies not exceeding the voluntary registration threshold or exceeding the voluntary registration threshold but not exceeding the mandatory registration threshold:
   • Turnover Declaration on the taxable person’s printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorised signatory.
   • Declaration that the taxable person will not exceed the mandatory registration threshold within the next 30 days.
3. Other (e.g. branches):

Declaration that the returns will be submitted by the parent company or the Tax Registration Number (TRN) used, with mentioning of TRN on which the returns are submitted.

Case 2: VAT Group Deregistration

1. In case of deregistering based on the tax group no longer meeting the requirements:
   • Proof of no longer meeting requirements.
   • Turnover Declaration on the taxable person’s printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorised signatory.
2. In case of deregistering based on the discretion of the Tax Group:

Turnover Declaration on the taxable person’s printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorised signatory.

Case 3: Excise Tax Deregistration

1. In case of deregistering based on being no longer liable for Excise Tax:
   • Proof of no longer being liable for Excise Tax.
   • Financial Audit Report.
   • Declaration that the taxable person does not intend to conduct an activity that gives rise to an Excise Tax liability within the next 12 months, and the date on which the taxable person ceased to conduct activities that gave rise to an Excise Tax liability.
   • A signed and stamped audited inventory stock for the 12 months preceding the date of ceasing to conduct activities that gave rise to an Excise Tax liability.
2. Other:
   • A letter, declaring that the taxable person will not conduct nor intends to conduct any of the activities in relation to excise goods (import, production, or stockpiling of excise goods in the UAE) within the next 12 months.
   • Financial Audit Report.

All cases:

Does deregistration result in deactivating the relevant e-Services account?

The e-Services account is not deactivated upon deregistration and remains accessible.

Case 1: VAT Deregistration

1. Does the FTA provide a deregistration certificate as proof of deregistration?

Where the deregistration application is approved by the FTA, the applicant will be able to download a Deregistration Certificate as proof of deregistration from the e-Services account dashboard.

2. What is a final tax return?

A final tax return is the return for the last tax period for which the taxable person was registered with the FTA. The final tax period ends on the effective date of deregistration pre-approved by the FTA.

3. When is the final tax return due?

The final tax return should be submitted and payable tax should be settled no later than 28 days from the effective date of deregistration (i.e. from the end of the final tax period).

Case 2: VAT Group Deregistration

1. What is a final tax return?

A final tax return is the return for the last tax period for which the tax group was registered with the FTA. The final tax period ends on the effective date of deregistration pre-approved by the FTA.

2. When is the final tax return due?

The final tax return should be submitted and payable tax should be settled no later than 28 days from the effective date of deregistration (i.e. from the end of the final tax period).

Case 3: Excise Tax Deregistration

1. Does the FTA provide a deregistration certificate as proof of deregistration?

Where the deregistration application is approved by the FTA, the applicant will be able to download a Deregistration Certificate as proof of deregistration.

2. What is a final tax return?

A final tax return is the return for the last tax period for which the taxable person was registered with the FTA. The final tax period ends on the effective date of deregistration pre-approved by the FTA.

3. When is the final tax return due?

The final tax return should be submitted and payable tax should be settled no later than 15 days from the effective date of deregistration (i.e. from the end of the final tax period).

Case 4: Excise Tax Designated Zones Deregistration

1. When should an Excise Tax designated zone be deregistered?

An Excise Tax designated zone shall be deregistered if the warehouse keeper has ceased or will cease to be responsible for the supervision of the designated zone, or when the designated zone ceased or will cease operation.