VAT deregistration (United Arab Emirates)

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54 United Arab Emirates
Commentary

A VAT registrant must notify the FTA of the requirement to deregister within 20 business days from the end of the month in which:

  1.  

    •     the registrant ceases making taxable supplies; or

  2.  

    •     the value of taxable supplies in the preceding 12 calendar months is less than the voluntary registration threshold and the registrant does not anticipate making taxable supplies or incurring taxable

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