English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A deregistration application must state at least the registrant's name, Registration Number and registration effective date, the reason, the cessation date where relevant, annual Taxable Supplies for the preceding 24 months and expected Taxable Supplies for the next 12 months.

Who should read this?

Deregistration preparers, accountants and authorised signatories.

Why does it matter?

The application requires a broader timeline than one threshold test: 24 months of actual information and 12 months of forecast information. Missing data or confused dates weaken the filing.

Previous 24 monthsNext 12 monthsReason and cessation date

Current text

The deregistration application must include, at a minimum, the following information: 1. The name of the registrant applying for deregistration. 2. The Registration Number of the registrant and the effective date of deregistration. 3. The reason for applying for deregistration. 4. The date the registrant ceased making Taxable Supplies, if the reason for deregistration is the cessation of his Economic Activity. 5. The value of annual Taxable Supplies during the previous twenty four months. 6. The value of the expected Taxable Supplies for the next twelve months.

Deregistration file

  1. 1

    Copy the name, number and registration date from the certificate.

  2. 2

    State the legal reason precisely.

  3. 3

    For cessation, evidence the last Taxable Supply date.

  4. 4

    Prepare reviewable figures for the prior 24 months.

  5. 5

    Support the next-12-month forecast with evidence.

Connected provisions

Direct legislative link

Regulations — Article (45)

Deregistration

Article 45 sets the deadline and evidence power; this Article lists minimum application data.

Open connected Article
Direct legislative link

Regulations — Article (47)

Processing the application

The application data supports the decision and effective date.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (46)

Official guide

VAT Registration Guide — Version 1.10

Registration amendments and deregistration

Connected Madar tools

Connected Madar tools

VAT Registration Centre

Check registration thresholds using your inputs, with mandatory, voluntary and uncertain cases distinguished.

Illustrative example by Madar

Do not mix the windows

An October application needs the required 24-month Supply history and a 12-month forward forecast. January-to-December sales for the current financial year alone are insufficient.

Questions to help you apply it

  • Do certificate details match?
  • What is the legal reason?
  • Is the 24-month history complete?
  • What supports the 12-month forecast?