| Business no longer making taxable supplies |
Cancellation of the license |
Copy of Trade license Cancellation Certificate, Liquidation Letter, Board resolution |
| Declaration by the Natural Person for sole establishments registered in the FTA |
| Financial turnover template (taxable income and expenses from the date of actual registration) |
| Sale of license |
Selling contract of the Sole Establishment Trade License |
| Amended trade license |
| Financial turnover template (taxable income and expenses from the date of actual registration) |
| Declaration by the Natural Person for sole establishments registered in the FTA |
| Natural person |
Document proving the proof of cessation of the business from) Natural Person to Legal Person/ property sale) |
| Financial turnover template (taxable income and expenses from the date of actual registration) |
| Official letter and undertaking that the person acknowledges that he will not make any taxable supplies in the next 30 days |
| Declaration by the Natural Person for sole establishments registered in the FTA |
| The company is making supplies that are outside the scope of VAT or exempt |
A chart showing the business itinerary, suppliers, and importers in addition to the countries where the customer and supplier are present |
| Business making taxable supplies below voluntary registration threshold limit of AED 187,500 |
Below the voluntary registration limit |
Financial turnover template (taxable income and expenses from the date of actual registration) |
| Official declaration on company’s letter head along with date and stamp confirming that the business shall not exceed the VAT registration threshold limit within the next 30 days |
| Declaration by the Natural Person for sole establishments registered in the FTA |
| The company is making supplies that are outside the scope of VAT or exempt |
Financial turnover template (taxable income and expenses from the date of actual registration |
| Signed and sealed official letter acknowledging the absence of business within the UAE |
| A chart showing the business itinerary, suppliers, and importers in addition to the countries where the customer and supplier are present |
| Sample of invoices |
| Business making taxable supplies exceeding the voluntary registration threshold limit of AED 187,500 but below the mandatory registration threshold limit of AED 375,000 |
Revenues exceed the voluntary registration limit but below the mandatory registration limit |
Financial turnover template (taxable income and expenses from the date of actual registration |
| An official declaration from the company, duly signed and stamped, confirming that the business will not exceed the VAT registration threshold during the next thirty (30) days. |
| Declaration by the Natural Person for sole establishments registered in the FTA |
| Others |
Duplicate TRN |
Mention the TRN that is used |
| Attach an official letter from the company stamped and signed stating that the returns will be submitted by the TRN used |
| Branch |
TRN Certificate of Head Office business |
| Attach an official letter from the parent company stamped stating that the returns will be submitted by the TRN of the parent company |
| Individual institution |
An official signed and stamped letter (the stamp is not required if the registration is for a natural person), disclosing the sole proprietorships registered with the Authority, along with the Tax Registration Numbers, if any, and confirming that all tax returns will be filed under a single Tax Registration Number. |
| Financial turnover template (taxable income and expenses from the date of actual registration |