1. VAT Registration for Taxpayers in the UAE
2. VAT Exemption for Taxpayers in the UAE
3. VAT Accrual in the UAE
4. VAT Refund in the UAE
5. Determining the Tax Base When Operating in Free Zones, Foreign Jurisdictions, and Combined Operations Involving Them
6. Import VAT and Determining the Place of Supply
7. Tax Groups for VAT in the UAE
8. VAT return and Payment Procedure with the FTA
9. VAT Deregistration in the UAE
10. VAT Refund for Tourists in the UAE
11. Tax Agent in the UAE and Their Role in VAT Matters
12. Determining the VAT Tax Base Date in the UAE
13. Accounting for Advance Payments and Deemed Supply in the UAE
14. Tax Audits and Fines under VAT in the UAE
In this review, we will examine the key aspects of the VAT deregistration process in the UAE, including conditions under which a taxpayer is required to submit a deregistration application and the main steps necessary for successful completion of the procedure. The administration of VAT and the deregistration process are regulated by the Federal Tax Authority (FTA).
The overview is primarily based on Federal Decree-Law No. 8 of 2017 o...