The process of cancelling a tax registration number (TRN) or VAT registration is known as VAT de-registration. A VAT-registered business must submit an application for VAT de-registration within 20 business days of the occurrence of the following event:-

• The business ceases to produce taxable supplies; or Although the business continues to produce taxable supplies, its taxable sales over the past 12 months was less than AED 187,500.
• If a VAT-registered company still makes taxable supplies but its taxable turnover over the previous 12 months was less than AED 375,000, it may seek for VAT de-registration.
• if the company registered voluntarily and 12 months have passed since the registration date.