UAE VAT Registration Guide

This guide summarises the Federal Tax Authority's (FTA) published VAT registration rules. It is not tax advice. Check the FTA VAT registration page or a registered tax agent for your situation.

The law requires you to register if either of these is true:

• Looking back: your taxable supplies and imports over the previous 12 months were more than AED 375,000.
• Looking ahead: you expect them to go over AED 375,000 in the next 30 days, for example because you have just signed a large contract.

"Taxable supplies" include sales at 5% and at 0% (zero-rated), but not exempt supplies such as most residential rent. Check the 12-month total every month, not just at the end of the year.

If you are under AED 375,000 but your supplies, imports or VAT-able expenses are above AED 187,500, you can choose to register. This lets you recover VAT on your costs, which helps start-ups with high setup expenses. The trade-off is that the law then requires you to charge VAT, file returns and keep VAT records.

Apply within 30 days of becoming required to register. Applying late can bring an administrative penalty, listed in the FTA's penalty table as AED 10,000. Registration itself is free.

• Trade licence, plus any branch licences.
• Certificate of incorporation, memorandum of association or partnership agreement, if you have one.
• Emirates ID and passport copies for the owners and authorised signatories.
• Power of attorney, if the manager isn't named in the memorandum of association.
• A signed and stamped declaration of taxable supplies, with monthly sales since you started.
• Supporting evidence such as invoices, contracts or purchase orders.
• Customs details, if you import or export goods.

1. Log in to EmaraTax with UAE Pass.
2. Create or select the taxable person profile and choose VAT, then Register.
3. Fill in the business, turnover, banking and contact details, and upload the documents as PDFs.
4. Submit. The FTA says preparing the application takes about 45 minutes.
5. The FTA processes complete applications within 20 business days. Your VAT certificate and 15-digit TRN then appear in your EmaraTax dashboard.

• Issue tax invoices showing your TRN and the VAT charged. See the UAE VAT invoice guide.
• File a VAT return for each tax period. See how to file a UAE VAT return.
• Show prices to consumers including VAT.
• Keep VAT records for at least 5 years.

Last reviewed: 19 October 2026.

• FTA: VAT registration service
• FTA: Registration for VAT
• FTA: VAT registration thresholds