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Tax services

FTA services for UAE businesses

Your Federal Tax Authority (FTA) account needs looking after long after registration: Value Added Tax (VAT) deregistration when you close or your turnover falls, updates when your company changes, and replies when the FTA asks for information. We handle that EmaraTax work for you, and the FTA makes every decision.

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Overview

VAT deregistration and other FTA account work

VAT deregistration cancels your VAT Tax Registration Number (TRN). It is required when you stop making taxable supplies, for example because the company is closing, and in certain cases when your taxable supplies fall below the voluntary threshold of AED 187,500. Where your supplies sit between AED 187,500 and the mandatory threshold of AED 375,000, deregistration may be optional.

The law sets a time limit for applying once the reason arises, and a late application can bring a penalty. The FTA will not complete a deregistration while returns are outstanding or tax and penalties are unpaid, so most of the real work is tidying up the account before the application goes in.

Other FTA work keeps your records accurate while you trade. Changes to your trade name, address, activities, owners, signatory or bank details must be reported to the FTA, and a corporate tax registration also has to be cancelled when a business stops. We prepare and submit these requests in EmaraTax and keep a record of what was filed.

Who it's for

Who this is for

  • 01

    Companies closing down

    If your license is being cancelled or the company is in liquidation, its VAT and corporate tax registrations need to be closed properly with the FTA.

  • 02

    Businesses whose turnover has fallen

    If taxable supplies have dropped below the voluntary threshold, deregistration may be required; between the two thresholds, it may be an option.

  • 03

    Companies that have changed

    A new trade name, address, activity, partner or signatory needs to be reflected in your FTA records, for VAT and corporate tax.

  • 04

    Businesses preparing for e-invoicing

    If you invoice other businesses, you need to know your go-live date and appoint an Accredited Service Provider in time.

Our part

What we do, and what we don't

Clear boundaries, so you know exactly what you're paying for and who decides each step.

Included

  • Checking whether VAT deregistration is required or optional for you
  • Reviewing your EmaraTax account for unfiled returns or unpaid balances
  • Preparing and submitting the VAT deregistration application
  • Corporate tax deregistration when your business closes
  • Amendments to name, address, activities, owners, signatory or bank details
  • Drafting replies to FTA requests for information, with your documents
  • An e-invoicing readiness check against the 2027 go-live dates

Not included

  • Bookkeeping or preparing final accounts
  • Acting as an Accredited Service Provider or selling e-invoicing software
  • Tax advice, audit representation or appeals
  • Deciding any application, which the FTA does alone
Documents

Documents for VAT deregistration and amendments

  • Trade license cancellation letter or liquidation documents, if you are closing
  • Recent turnover evidence, such as sales records or financial statements, if your turnover has fallen
  • A signed letter giving the reason for deregistration and the date it arose
  • Copies of recent VAT returns and payment confirmations
  • Updated trade license or amended memorandum of association for changes to name, activity or partners
  • New tenancy contract or Ejari for an address change
  • Passport and Emirates ID of any new owner or signatory, with proof of their authority
  • Bank letter showing the new account details, for a change of bank

The FTA may ask for more evidence depending on your reason for applying, so we build the file around that reason.

Fees and timing

Two fees, shown separately

  • Government fees, paid at cost

    Anything the FTA charges, including a penalty, is paid at cost. Our fee is separate and confirmed in writing before we begin.

  • Global Sky PRO service fee

    Quoted in writing before we start, so you know the full cost up front.

  • Timing

    The FTA sets its own review time. Deregistration tends to move faster when every return is filed and every balance is paid before the application goes in.

Process

How it works, step by step

Each step shows who does what, so you always know where things stand.

  • You
  • Global Sky PRO
  • Authority

  1. Step 1: Tell us what has changed

    You

    Explain whether you are closing, your turnover has fallen or your company details have changed, and send the related documents.

  2. Step 2: Review your EmaraTax account

    Global Sky PRO

    We check for unfiled returns, unpaid tax or penalties and outdated records that would hold up a deregistration or an amendment.

  3. Step 3: Settle outstanding items

    You

    With your accountant, you file any missing returns and pay balances due, because the FTA will not close an account that still owes tax.

  4. Step 4: Prepare and submit the request

    Global Sky PRO

    We complete the deregistration or amendment in EmaraTax, attach the evidence and share it for your approval before submitting.

  5. Step 5: FTA review and decision

    Authority

    The FTA reviews the request, may ask for more information and decides the outcome and the effective date.

  6. Step 6: Close out and keep records

    Global Sky PRO

    We confirm the outcome, support any final return the FTA requires and give you a record of what was filed and when.

Good to know

Details that save time

E-invoicing: the dates to plan for

Ministerial Decision No. 244 of 2025 brings in e-invoicing in stages. Businesses with revenue of AED 50 million or more go live on 1 January 2027. Businesses below AED 50 million must appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027. Business-to-consumer (B2C) transactions are excluded for now.

We are not an Accredited Service Provider. We help you work out which date applies, list the information your invoices and customer records will need, and make sure your FTA registration details are accurate before you connect with a provider. Our e-invoicing article covers the timeline in more depth.

Why deregistration requests stall

A deregistration request is only as clean as the account behind it. These are the issues we clear first.

  • Returns still outstanding for earlier tax periods
  • Unpaid tax or penalties sitting on the account
  • No evidence of the date taxable supplies stopped
  • Supporting documents that don't match the reason given
  • Applying late, well after the reason for deregistering arose
  • Overlooking VAT that may be due on stock or assets still held
FAQs

FTA services & VAT deregistration: your questions

Short answers here. Your situation may differ, so ask us before you decide.

Still have a question?

An adviser replies during opening hours, Mon–Sat 10:00–21:00.

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How do I deregister from VAT?

You apply through EmaraTax, giving the reason for deregistering and supporting evidence such as a license cancellation or turnover records. Before the FTA completes it, every return due must be filed and any tax and penalties paid, and a final return may include VAT on assets you still hold. We review your account, prepare the application and follow up until the FTA decides.

When does e-invoicing start for my business?

It depends on your revenue. Businesses with revenue of AED 50 million or more go live on 1 January 2027. Businesses below that figure must appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027. Business-to-consumer transactions are excluded for now. We help you confirm your date and get your FTA records ready before you choose a provider.

How do I update my FTA registration details?

Sign in to EmaraTax and submit an amendment on the relevant registration, attaching evidence such as an updated trade license, tenancy contract or the new signatory's ID. Changes to your name, address, activities, owners or bank details should be reported promptly, because the law sets time limits. We prepare the evidence, file the amendment for VAT and corporate tax, and track it to an outcome.

Can I deregister from VAT voluntarily?

Sometimes. If your taxable supplies and expenses are below the mandatory threshold of AED 375,000 but above AED 187,500, you may be able to apply, subject to the conditions in the VAT law, including rules for businesses that registered voluntarily. Below AED 187,500, deregistration is generally required rather than optional. We check which applies to your figures before you apply.

Do I need to deregister from corporate tax when I close my company?

Yes. When a business stops trading, is liquidated or has its license cancelled, its corporate tax registration needs to be cancelled with the FTA, and a final return is usually required for the last period. The law sets a deadline for applying after the business stops. We prepare the corporate tax request alongside your VAT deregistration so both records close together.

How long do I have to apply for VAT deregistration?

You must apply within 30 business days of the date the obligation to deregister arises, according to the Federal Tax Authority (FTA). The final VAT return must be filed, and any tax due paid, no later than 28 days after the effective date of deregistration. The FTA issues the deregistration certificate only once that return is approved and all tax and penalties are settled. At the time of writing, it estimates its review at 30 business days for a complete application.

Source: Federal Tax Authority: VAT deregistration service

How do I claim a VAT refund from the FTA?

You request it in EmaraTax using form VAT311, attaching your output and input tax report, tax invoices and supporting documents. The Federal Tax Authority (FTA) charges no fee for the request. At the time of writing, the FTA estimates 25 business days to review a complete application, or 55 working days if an audit review is needed. Extra payments made to the FTA can instead be kept as a credit for later tax periods. We prepare the form and schedules with your accountant.

Source: Federal Tax Authority: tax refund to registered taxpayers

Can I pay FTA penalties in instalments?

Yes, if your unpaid administrative penalties total at least AED 50,000 and you owe no tax for the period concerned. You apply in EmaraTax with an undertaking to pay under the agreed plan and an undertaking that the violation has been corrected. Penalties disputed before the Tax Dispute Resolution Committee or the courts cannot be included. The request is free, and at the time of writing the Federal Tax Authority (FTA) says it may take up to 110 business days to respond.

Source: Federal Tax Authority: instalment, waiver and refund of administrative penalties

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We support registration and filing through the FTA's EmaraTax portal. Tax assessments and decisions are made by the Federal Tax Authority. Last reviewed 31 October 2026 by the Global Sky PRO team.

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