UAE's Federal Tax authority to discontinue the use of Form VAT301

Federal Tax authority (FTA) has recently announced to discontinue the use of Form VAT301 shortly for users who have a valid TRN. The form VAT301 will be discontinued with effect from 23rd February, 2021. In order to continue being able to import goods via customs, users who have a valid Tax Registration Number (TRN) will need to link their Customs Registration Number (CRN) with their Tax Registration Number. Moreover, users who do not have a CRN will require registering with the Customs Department firms and linking their new code with TRN.

However, the below listed entities can still request to open form VAT 301 for VAT settlements through FTA online services:

• Designated entities exempted by FTA.
• Free zone Companies that exports through land to GCC Countries from designated zones for the VAT purpose.
• FTA approved shipping and clearance agencies that clear shipments on behalf of registered and non-registered importers with FTA.