If your UAE business makes more than AED 375,000 a year in taxable sales, you must register for VAT with the Federal Tax Authority (FTA). Registration is free and done online through EmaraTax. It gives you a Tax Registration Number (TRN), which you need to charge VAT and claim it back. Registering late, or charging VAT without a TRN, can lead to penalties.
This guide explains who must register, the official thresholds, the documents the FTA asks for, and the registration process step by step.
Who must register for VAT?
The FTA sets two thresholds, based on the value of your taxable supplies and imports:
| Type | Threshold | When it applies |
|---|---|---|
| Mandatory registration | AED 375,000 | Taxable supplies and imports exceeded this in the previous 12 months, or are expected to exceed it in the next 30 days. |
| Voluntary registration | AED 187,500 | Taxable supplies and imports, or taxable expenses, exceeded this in the previous 12 months, or are expected to in the next 30 days. |
Below AED 187,500, a business cannot register voluntarily. The FTA notes that the thresholds do not apply to foreign businesses, which follow separate rules.
Tip: check both tests. Look at your last 12 months of sales and at any big contract or order you expect in the next 30 days. A single large deal can trigger mandatory registration.
Why register voluntarily?
Voluntary registration can make sense for a new or growing business:
- Recover VAT on your costs. A registered business can claim back the VAT it pays on business expenses, such as fit-out, equipment and services.
- Look established to clients. Many companies prefer suppliers with a TRN on their invoices.
- Be ready before you hit the threshold, so you don’t have to rush when sales grow.
The trade-off is that you must then file VAT returns and keep proper records, so make sure your bookkeeping is ready.
Documents the FTA asks for
According to the FTA’s service page, have these ready as PDFs, up to 15 MB each:
- Valid trade licence, plus any branch licences.
- Certificate of incorporation, memorandum of association or partnership agreement, if applicable.
- Emirates ID and passport copies of the owners and authorised signatories.
- Power of attorney for the authorised signatory, where required.
- A signed and stamped declaration of total taxable supplies and monthly sales since the business started.
- Supporting documents such as invoices, purchase orders, contracts or lease agreements.
- Evidence of expected revenue (signed purchase orders or contracts) if you’re registering on expected sales.
- For voluntary registration based on expenses: VAT invoices showing expenses above the threshold.
- Customs information and a bank letter, if applicable.
How to register for VAT on EmaraTax
- Create an EmaraTax account on the FTA website and sign in with UAE PASS.
- Create a Taxable Person profile for your business from the dashboard.
- Open the Taxable Person account and click Register under Value Added Tax.
- Complete the application: business details, activities, turnover figures and bank details.
- Upload the documents listed above and submit.
- Answer any FTA queries quickly. Missing or unclear documents are the most common cause of delay.
- Receive your TRN once approved, and start issuing tax invoices from your effective registration date.
Cost and timeline
| Item | Official figure |
|---|---|
| FTA registration fee | Free |
| Time to fill in the application | About 45 minutes (FTA estimate) |
| FTA processing time | Up to 20 business days from receiving a complete application |
| Standard VAT rate | 5% |
Fees charged by consultants or PRO companies to prepare and submit the application are separate.
Common mistakes to avoid
- Waiting until well past the threshold. Once you are required to register, apply promptly. Late registration can lead to administrative penalties.
- Charging VAT before you have a TRN. Only registered businesses can charge VAT.
- Turnover figures that don’t match your documents. The declared sales must match your invoices and bank records.
- Uploading unclear or incomplete documents, which leads to FTA queries and resubmissions.
- Not preparing for VAT returns. Once registered, you must keep records and file returns on time.
Frequently asked questions
What is the VAT registration threshold in the UAE?
Registration is mandatory above AED 375,000 of taxable supplies and imports in the past 12 months, or expected in the next 30 days. Voluntary registration is possible above AED 187,500.
Is there a fee to register for VAT?
No. VAT registration with the FTA is free.
How long does VAT registration take?
The FTA estimates up to 20 business days after it receives a complete application.
Can a new company register for VAT?
Yes, if it expects taxable supplies or expenses above the thresholds in the next 30 days and can show evidence, such as signed contracts or purchase orders.
Get VAT registration handled for you
Bin Gohar PRO Services prepares and submits VAT registrations, and supports companies with bookkeeping and VAT records, in Dubai and across all seven Emirates. Message us on WhatsApp at +971 50 178 9163 to check whether you need to register, or see our accounting and bookkeeping services.
Also useful: Trade Licence Renewal in Dubai: Steps & Documents.
Sources: Federal Tax Authority — Registration for VAT; Federal Tax Authority — VAT Registration service.
This guide gives general information, not tax advice. Check your situation with the FTA or a tax agent.
