11 September 2026 · How To
Deregistering If Directorship Was Your Only Supply
If your board fees were your only taxable supply and they became out of scope from 2023, you may no longer meet the conditions to be VAT-registered, and you should assess whether to deregister. Deregistration is filed on EmaraTax once you no longer make taxable supplies above the threshold, after your final return and any adjustments. If you still make other taxable supplies, you remain registered for those.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Only directorship income
Out of scope changes your status.
- Board fees now out of scope.
- If they were your only taxable supply.
- You may no longer need to be registered.
- Assess against the thresholds.
The deregistration
File it correctly.
- Apply on EmaraTax.
- File the final return.
- Make any input-tax adjustments.
- Keep records after deregistration.
Related guides
Frequently Asked Questions
For directors reconsidering registration.
Should I deregister for VAT?
If board fees were your only taxable supply and are now out of scope, you may no longer meet the registration conditions, assess and deregister if appropriate.
What if I still have other taxable supplies?
You remain registered for those; only deregister if you no longer make taxable supplies above the threshold.
Where do I deregister?
On EmaraTax, after your final return and any adjustments.
Can Exiloz handle deregistration?
Yes. We assess your status and manage the deregistration.
Do you still need to be registered?
Exiloz assesses your status and handles any VAT deregistration.