How to register for VAT in the UAE: thresholds, documents and EmaraTax steps
This guide walks through UAE VAT registration from start to finish: when you must register, when you may, which documents the Federal Tax Authority asks for, the EmaraTax steps, the deadlines and what happens after the TRN is issued.
You must register for UAE VAT when your taxable supplies and imports exceed AED 375,000 over the past 12 months, or are expected to within the next 30 days. You may register from AED 187,500, and the voluntary test also counts taxable expenses. The application is made on the FTA’s EmaraTax portal, is free, and must be submitted within 30 days of the date you became required to register. The FTA says it processes a complete application in about 20 business days. Registering late costs AED 10,000. The standard rate is 5%.
- Mandatory: taxable supplies and imports over AED 375,000 in the past 12 months, or expected to exceed it in the next 30 days.
- Voluntary: over AED 187,500 of taxable supplies, imports or taxable expenses, so a business can register before it has sales.
- Apply on EmaraTax within 30 days of becoming required to register. The service is free; the FTA aims to decide within 20 business days.
- Zero-rated supplies such as exports count towards the threshold. Exempt supplies do not.
- Late registration: AED 10,000. Late deregistration: AED 1,000 a month, up to AED 10,000.
When VAT registration is mandatory
VAT in the UAE is charged under Federal Decree-Law No. 8 of 2017, as amended (most recently by Federal Decree-Law No. 16 of 2025). The standard rate is 5%. For a business resident in the UAE, registration is mandatory when either of two tests is met:
| Test | You must register if |
|---|---|
| Backward test | Taxable supplies and imports over the past 12 months exceed AED 375,000 |
| Forward test | Taxable supplies and imports are expected to exceed AED 375,000 within the next 30 days |
The 12 months are a rolling window, checked at the end of every month, not your financial year. A non-resident business that makes taxable supplies in the UAE must register whatever the value, unless someone in the UAE is responsible for the VAT on those supplies.
The detail of how to measure these tests, including which supplies count and how a single contract can trigger the forward test, is in our blog post on which UAE VAT threshold applies to you.
Voluntary VAT registration
A resident business may register voluntarily when taxable supplies, imports or taxable expenses over the past 12 months, or expected in the next 30 days, exceed AED 187,500. The expenses route lets a business that is still building register before its first sale, as long as it can show the spending. The FTA asks for at least five VAT invoices whose total exceeds the threshold.
Registering early lets you recover the 5% input VAT on set-up and running costs, and many corporate clients expect a TRN on your invoices. It also brings returns every tax period, including quiet ones. It usually pays when your customers are VAT-registered businesses or you export; it often does not when you sell to consumers, because you add 5% to your prices. The VAT calculator helps with the arithmetic.
What counts towards the threshold
The threshold is measured on taxable supplies. Zero-rated supplies are taxable at 0%, so they count. Exempt supplies are outside the tax and do not.
| Supply type | Counts towards the threshold? | VAT you charge |
|---|---|---|
| Standard-rated goods and services | Yes | 5% |
| Zero-rated (exports, certain sectors) | Yes | 0% |
| Imports of goods and services (reverse charge) | Yes | Self-accounted |
| Exempt (some financial services, residential property after its first supply, local passenger transport, bare land) | No | None |
| Out-of-scope supplies | No | None |
Two aggregation rules from the FTA are easy to miss. All sole establishments owned by the same individual register under one TRN, and the threshold is calculated on their combined activity. Branches of a company are not registered separately and file one return together.
Documents for VAT registration
The FTA’s service card lists what to attach. Requirements vary by legal form; for a company they are usually:
| Document | Notes |
|---|---|
| Trade licence (and branch licences) | Must be valid |
| Certificate of incorporation, memorandum of association or partnership agreement | Where applicable |
| Emirates ID and passport copies | Owners and authorised signatories |
| Power of attorney | If the signatory is not named in the memorandum, or to add signatories |
| Turnover declaration letter | Taxable supplies and monthly sales since establishment, signed and stamped |
| Supporting evidence | Invoices, purchase orders, contracts, lease agreements, as relevant |
| Expected revenue evidence | Signed contracts or purchase orders, if you register on the forward test |
| Expense invoices | At least five VAT invoices above the threshold, if you register on expenses |
| Customs details | If you import or export goods |
| Bank letter | Optional; the account must be in the company’s name |
Files are uploaded as PDFs, up to 15 MB each. A business in a Designated Zone that trades in goods may also be asked for a business flow showing how goods move.
How to register on EmaraTax, step by step
Registration is online only, on the FTA’s EmaraTax portal, and there is no government fee. The FTA estimates about 45 minutes to fill in the application.
- Create an EmaraTax account (sign-in is through UAE Pass) and activate it.
- Open the dashboard and create a taxable person profile for the business.
- Open that profile and choose Register under Value Added Tax.
- Complete the form: business details, activities, turnover declaration, customs details, bank details, authorised signatory.
- Upload the documents and submit.
The FTA aims to process a complete application within 20 business days. It may come back with questions, which pauses the clock. Once approved, the VAT registration certificate with your TRN appears in the EmaraTax dashboard.
After registration: returns, invoices and penalties
From the effective date of registration you charge 5% on standard-rated supplies, issue tax invoices showing your TRN, and file a VAT return for each tax period, usually quarterly. Returns and payment are due within 28 days of the end of the period. The fields a tax invoice must carry are in our guide to the UAE tax invoice format.
| Violation | Penalty (Cabinet Decision 40/2017 as amended) |
|---|---|
| Late registration | AED 10,000 |
| Late return | AED 1,000; AED 2,000 if repeated within 24 months |
| Late payment | 14% a year, charged monthly on the unpaid amount (since 14 April 2026) |
| Late deregistration application | AED 1,000, then AED 1,000 a month, up to AED 10,000 |
E‑invoicing adds a separate layer for B2B invoices from 2027. The dates and penalties are in our UAE e‑invoicing guide.
Deregistering from VAT
Deregistration is mandatory if you stop making taxable supplies, or if taxable supplies over the past 12 months fall below the voluntary threshold of AED 187,500. You may apply to deregister if supplies fall below AED 375,000 but remain above AED 187,500. The application is made on EmaraTax. A late application costs AED 1,000 and a further AED 1,000 each month, up to AED 10,000.
The same rolling 12-month figure drives both registration and deregistration, so a seasonal or shrinking business should watch it in both directions.
Getting help with VAT registration
The part that takes time is usually the turnover declaration and the evidence behind it. If your books tag each sale as standard-rated, zero-rated or exempt from the first invoice, the 12-month figure is ready whenever you need it.
If you want the registration handled for you, our VAT registration and filing service prepares the application, the declaration and the returns that follow.
Frequently asked
What is the VAT registration threshold in the UAE?
How long do I have to apply for VAT registration?
How long does VAT registration take?
Is there a fee for VAT registration?
Do zero-rated sales count toward the VAT threshold?
Can a company with no revenue register for VAT?
This is general information on UAE rules. It is not legal, tax or immigration advice for your situation. Rules and government fees change; we confirm the position for your facts in writing before you act.