Updated:
Do you have to register?
You must register for VAT with the Federal Tax Authority when the value of your taxable supplies and imports in the previous 12 months exceeded AED 375,000, or when you expect it to exceed that in the next 30 days.
- Mandatory: above AED 375,000
- Voluntary: above AED 187,500 of supplies or expenses
- Non-resident businesses making supplies in the UAE may need to register regardless of value
What you need
Registration is online through the FTA’s EmaraTax platform.
- Trade licence and Emirates ID/passport of the authorised signatory
- Memorandum or articles of association
- Turnover for the last 12 months and a 30-day forecast
- Bank account details
- Customs registration if you import
After registration
You receive a Tax Registration Number (TRN). From your effective date you charge 5% VAT on standard-rated supplies, issue tax invoices showing your TRN, and file returns — usually quarterly — within 28 days of each period end.
Keep your records
Keep invoices, import documents and accounting records for at least 5 years (longer for real estate). The UAE is also introducing mandatory e-invoicing in phases; check whether and when it applies to you.
Frequently asked questions
Can I register before I hit the threshold?
Yes, voluntarily, once supplies or expenses exceed AED 187,500. It lets you recover VAT on costs but brings filing duties.
Do free zone companies register?
Yes, under the same thresholds. Special rules apply to designated zones.
How long does it take?
Often a few weeks if documents are complete; the FTA may ask for more information.
Sources: Federal Tax Authority; Federal Decree-Law No. 8 of 2017 on VAT and its Executive Regulation.
General information as at the date above, not advice. Rules change — confirm your position with a qualified accountant.