What this checklist helps you complete
Close the VAT registration within the statutory window, settle outstanding returns and tax, and retain the evidence needed after deregistration.
Complete 8-point checklist
- 1Confirm the trigger: business ceased, or turnover below AED 187,500
- 2Apply within 20 business days of becoming eligible
- 3File every outstanding VAT return up to the deregistration date
- 4Settle all VAT payable, penalties and interest
- 5Submit the final VAT return covering the closing period
- 6Adjust input tax on stock and capital assets on hand
- 7Retain records for 5 years (15 years for real estate)
- 8Keep the FTA deregistration approval certificate on file
Recommended process
Step 1
Confirm the deregistration trigger date
Step 2
Apply within 20 business days
Step 3
Clear outstanding returns and balances
Step 4
File the final return and adjustments
Step 5
Retain the approval and records
Important information
Use this checklist as a preparation guide, then confirm deadlines and treatment against your entity’s facts and current FTA guidance. Keep submitted forms, acknowledgements, payment receipts and supporting records together so any later review can be answered quickly.