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

The NBR must decide a deregistration application within 30 days and notify approval or rejection. An approval notice is not issued until due VAT and fines are paid and all required Returns are filed. The decision fixes the effective date; afterwards the Person must not present as registered and must retain Supply books, records and invoices for five years.

Who should read this?

Deregistration applicants and closure, finance, records and control teams.

Why does it matter?

Submitting an application does not justify stopping compliance. Balances and Returns must be cleared, the NBR effective date followed, and records remain available after deregistration.

Decision within 30 daysPayment and Returns before noticeFive-year retention

Current text

A. The Bureau shall process the deregistration application within thirty days from the date of its submission and shall notify the applicant of its decision to approve or reject the application. B. If the application to deregister is approved, the Bureau shall notify the registrant of the deregistration and shall not issue such notification until after the registered Taxable Person has: 1. Paid Tax and fines due by him. 2. Submitted all Tax Returns he was obliged to submit for the periods when he was subject to Tax. C. The Bureau shall set the effective date for Tax deregistration in the deregistration decision. D. In all cases, the deregistered Person must adhere to the following: 1. Refrain from presenting himself as a registrant under any circumstances. 2. Maintain books, records, and invoices related to his Supplies for a period of five years from the date of his deregistration and allow the Bureau’s employees to review them upon their request. Period and Tax Return

Close registration correctly

  1. 1

    Track the decision without assuming approval.

  2. 2

    Pay due VAT and fines.

  3. 3

    File every required Return through the final obligation.

  4. 4

    Use only the effective date in the NBR decision.

  5. 5

    Stop presenting as registered after that date.

  6. 6

    Keep books, records and invoices for five years from deregistration.

Connected provisions

Direct legislative link

Law — Article (34)

Deregistration

The Law creates deregistration cases; this Article governs the decision, effects and post-deregistration duties.

Open connected Article
Direct legislative link

Regulations — Article (45)

Deregistration application

The application and evidence stage precedes this decision and closure stage.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (47)

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

An application does not stop a Return

A Return that falls due while an application is pending remains required unless an NBR decision provides otherwise. VAT status on invoices changes only in line with the stated effective date.

Questions to help you apply it

  • Has a formal decision issued and what is its date?
  • Are VAT and fines paid?
  • Are all Returns filed?
  • How will records be kept for five years?