How and when can I do VAT de-registration?

VAT de-registration should be done in 2 cases:

• You closed the business
• Your sales are no longer VAT liable

If you closed the company, you should apply for VAT de-registration right away to avoid penalties for late de-registration. 

In case your business model has changed and you are not supposed to pay VAT in UAE, it is better to take a qualified advice and then apply for de-registration. The process may take a few months since Federal Tax Authority will need to check if your business is really no longer VAT liable.