How to Register for VAT in the UAE

You register for VAT in the UAE through the Federal Tax Authority's online portal, EmaraTax. Registration is mandatory once your taxable supplies and imports exceed AED 375,000 over the previous 12 months, and voluntary once they exceed AED 187,500. On approval, the FTA issues you a Tax Registration Number, or TRN.

When you must register

There are two thresholds:

• Mandatory registration: your taxable supplies and imports exceeded AED 375,000 in the past 12 months, or you expect them to exceed it within the next 30 days.
• Voluntary registration: your taxable supplies or taxable expenses exceeded AED 187,500. This suits newer or smaller businesses that want to recover input VAT.

Once you cross the mandatory threshold, registering promptly matters, late registration carries an AED 10,000 penalty.

What to prepare before you start

Having these ready makes the application straightforward:

• Trade licence
• Passport and Emirates ID of the owner or authorised signatory
• Contact details and the business address
• Bank account details, including the IBAN
• Turnover figures and supporting financials for the relevant period
• Customs registration details, if you import goods

How to register, step by step

1. Create or log in to your EmaraTax account on the FTA portal, using UAE Pass or your email credentials.
2. Add a taxable person and select VAT registration to open a new application.
3. Complete the business details, including legal form, trade licence information and business activities.
4. Enter your turnover and financial details, declaring the taxable supplies and imports that take you over the threshold.
5. Provide bank details for any future refunds.
6. Review and submit the declaration, then wait for the FTA to process the application.

After you are registered

Once you have your TRN, you must charge 5% VAT on your standard-rated supplies, issue valid tax invoices showing your TRN, file VAT returns through EmaraTax, and keep proper records. Returns are usually filed quarterly and are due on the 28th day of the month following the end of the tax period, with payment due by the same date. A nil return is still required for any period with no activity.

How long it takes

The FTA typically processes a complete application within about 20 business days, sometimes sooner. The most common cause of delay is an incomplete application or a request for further information, so accuracy at the submission stage is what keeps it quick.