Mandatory registration
A UAE-established business generally must register when taxable supplies and imports exceed AED 375,000 in the previous 12 months, or are expected to exceed that amount in the next 30 days.
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UAE VAT Services
VAT Registration & Deregistration
Start or close a UAE VAT registration on the correct basis and from the correct date. We review the facts, supporting records and outstanding obligations before preparing the relevant EmaraTax application.
20+ Years of UAE tax, finance and compliance experience.
Registration or deregistration
Which VAT status applies to the business?
The answer depends on taxable activity, the relevant measuring period, expected transactions, establishment status and the reason for ending or changing the registration.
Voluntary registration
A business may apply when taxable supplies and imports, or taxable expenses where applicable, exceed AED 187,500 under the relevant historical or forward-looking test.
Deregistration review
A registered person may need—or in some cases be able—to deregister when taxable activity ceases or falls below the relevant limits. Outstanding returns, liabilities and the effective date must also be reviewed.
What mkACE handles for registration
A standard registration engagement from eligibility review to application outcome.
- Review the registration basis and the date on which the obligation arose
- Check licence, ownership, authorised signatory and business information
- Review the turnover calculation and supporting sales or expense records
- Prepare and submit the application through EmaraTax
- Respond to routine FTA clarification requests and hand over the VAT certificate
What mkACE reviews before deregistration
Deregistration is not only an account-closure request. The effective date and remaining VAT obligations must be supported.
- Reason for deregistration and the date the relevant event occurred
- Taxable turnover, expected activity and evidence supporting the application
- Outstanding VAT returns, payments, penalties and FTA correspondence
- Final-return requirements and records needed for closing adjustments
- EmaraTax application, routine FTA follow-up and deregistration certificate
Application process
Establish the position before submitting.
Confirm the basis
We review the thresholds, measuring period, effective date, reason for the application and any late-compliance concern.
Prepare the application
We organise the supporting information, complete the relevant EmaraTax application and obtain your approval before submission.
Manage the follow-up
We coordinate routine FTA queries and provide the registration or deregistration certificate when the application is approved.
Time-sensitive
Different deadlines apply to registration and deregistration.
A person required to register must generally apply within 30 days of being required to register. Where deregistration is mandatory, the FTA states that the application must be submitted within 20 business days from the date the deregistration obligation started. The relevant date must be established from the actual facts and records.
VAT Registration & Deregistration
Need to confirm whether the business should register or deregister?
Send us the turnover details, relevant dates and reason for the proposed change. We will confirm the information required for the review.