Skip to content Skip to footer

Stay Compliant During Corporate Changes

VAT Tax Group Deregistration is the process of removing one or more companies from a VAT  group, or dismantling the entire tax group, when the group no longer meets eligibility  requirements or business needs change. 

Common reasons include: 

  • Sale of a subsidiary or entity closure 
  • Companies no longer under common control 
  • Licensing or activity changes
  • Internal restructuring or liquidation 
  • VAT planning inefficiencies 

Failure to deregister in a timely manner may lead to compliance risks, incorrect filings, and  FTA penalties.

GPA’s Tax Group Deregistration Services

We manage the full deregistration process with the FTA, whether you’re dissolving the group
entirely or just removing a single member. Our service ensures smooth separation, correct
tax handling, and compliance peace of mind.

Our Process

Eligibility & Business Review

• Analyze whether group conditions are no longer met (ownership, control, activity)• Check for upcoming structural changes like divestments or closures• Determine whether partial deregistration or full group deregistration is appropriate

Document Preparation

Prepare and validate:• Updated trade license copies• Liquidation or sale documents (if applicable)• Evidence of ownership/control changes• Outstanding VAT returns and payments status• Any group accounting adjustments required

FTA Emara Tax Application

• Submit the deregistration request (for full or partial group exit)• Coordinate with all group members and update the Representative Member details ifneeded• Track application status, resolve FTA queries, and secure official confirmation ofderegistration

Post-Deregistration Compliance

• Ensure affected members receive or reactivate individual TRNs• Update accounting software and invoicing templates• Advise on standalone VAT compliance for each entity• Support with final group return or split return filing

Key Considerations

• Final group VAT return may be required
• Companies exiting the group must be fully VAT compliant
• Intra-group transactions will once again become VAT liable after deregistration
• Changes must be reflected in Emara Tax within 20 business days to avoid penalties

Why GPA?

  • Smooth coordination with FTA for partial or full deregistration
  • Strategic planning to avoid tax disruption
  • Bookkeeping and system transition support
  • Advice on when to keep or dissolve the group based on tax impact
  • Expertise across sectors, holding companies, and multi-license groups

Contact Us Today!