How to register for VAT in the UAE?

VAT registration in the UAE is mandatory above AED 375,000 and voluntary above AED 187,500. [1] You apply online through the Federal Tax Authority's EmaraTax platform, within 30 days of the date you are required to register. The 375,000 test counts taxable supplies and imports over the previous 12 months. [2]

Key takeaways

• The mandatory registration threshold is AED 375,000 and the voluntary threshold is AED 187,500. [1]
• Applications must be submitted within 30 days of the date you are required to register. [2]
• The consolidated Cabinet Decision No. 40 of 2017 lists a penalty of AED 10,000 for missing the registration deadline. [4]
• You apply through an EmaraTax account, and FTA services are only available through UAEPass. [2]
• Branches share one Tax Registration Number (TRN), so the group does not register branch by branch. [2]
• Rules and thresholds can change, so confirm everything with the FTA before acting.

Who has to register for VAT in the UAE?

A UAE-based business must register once its taxable supplies and imports exceed AED 375,000 over the previous 12 months. [1]

The same page of the Federal Tax Authority (FTA) also covers the forward-looking test: registration is required if the business anticipates that the total will exceed the threshold in the next 30 days. [1][2] A non UAE-based business that makes taxable supplies in the UAE must register regardless of the value of those supplies. [3]

The FTA service page says the rules apply to any natural or legal person carrying out an economic activity in the UAE, even without a trade licence. [2]

When is VAT registration voluntary?

VAT is optional for businesses whose supplies and imports exceed AED 187,500 per annum, a lower level than the AED 375,000 mandatory threshold. [1][3]

According to the FTA service page, the voluntary test can count taxable supplies, imports or taxable expenses. [2] The table below sets the two routes side by side.

How do you register for VAT on EmaraTax?

You register by creating an EmaraTax account, setting up a Taxable Person profile and submitting the VAT registration application. [2]

The FTA service page lists these steps:

1. Sign up for an EmaraTax account through the FTA's website and activate it. [2]
2. Open the EmaraTax account dashboard. [2]
3. Create a new Taxable Person profile. [2]
4. Click "View" to open the Taxable Person account. [2]
5. Click "Register" under "Value Added Tax". [2]
6. Complete the registration process and submit the application. [2]

The FTA estimates about 45 minutes to submit the application, and processing takes up to 20 business days from the date the completed application is received. Once approved, the certificate appears in your e-Services dashboard. [2]

Which documents do you need?

The documents depend on your legal form, but the FTA service page lists a common core. [2]

• Incorporation or partnership documents, such as a Certificate of Incorporation, Memorandum of Association or Partnership Agreement, where applicable.
• The trade licence and any branch licences.
• Emirates ID and passport copies of owners and authorised signatories, plus a power of attorney if required.
• A signed, stamped declaration of total taxable supplies and monthly sales since establishment.
• Supporting documents such as invoices, purchase orders, contracts or lease agreements.
• Evidence of expected revenue, such as stamped and signed contracts or purchase orders, where relevant.

Files must be PDF, with a maximum of 15 MB per document. [2] Make sure the data is accurate: the FTA warns that incorrect or misleading financial data may lead to enforcement action. [2]

What happens if you register late?

You face a late registration penalty. The FTA says applications must be submitted within 30 days of the date you are required to register, and late submission results in a penalty under the applicable tax legislation. [2]

The consolidated Cabinet Decision No. 40 of 2017 lists an administrative penalty of AED 10,000 for failure of the taxable person to submit a registration application within the timeframe specified in the Tax Law. [4] If you operate from a Free Zone, see whether Free Zone companies need VAT registration, and for threshold detail read our guide to the VAT registration threshold in the UAE. Registration is not the end of the process: taxable businesses must also file returns, usually within 28 days of the end of the tax period. [5] If you later stop trading or fall below the threshold, see our guide on how to deregister for VAT in the UAE. If a penalty has already been issued, read how to reduce or waive FTA penalties in the UAE.

How GCC Filings can help

GCC Filings Bookkeeping LLC is a Dubai firm offering VAT return filing, tax audit and accounting services to businesses in the UAE. Our VAT & Tax Compliance UAE service covers VAT matters for UAE businesses, and you can see the rest of our work on the services page.

If you are unsure whether you have crossed a threshold, or want help preparing your application, you can discuss it with our team through VAT & Tax Compliance UAE. Call +971 4 557 4802, email [email protected], or visit Office 2403, East Wing, Latifa Towers, Sheikh Zayed Road, Dubai.

Frequently asked questions

Is VAT registration free in the UAE?

The FTA's EmaraTax service page lists the VAT registration service fee as free. The FTA estimates about 45 minutes to submit the application and up to 20 business days to process it once the completed application is received. Check the service page for the current position before you apply. [2]

Can I register for VAT without a trade licence?

The FTA service page says the rules apply to any natural or legal person carrying out an economic activity in the UAE, even without a trade licence. In that case you still need the documents that evidence your activity and supplies, so review the document list on the service page. [2]

What happens if I register late?

The FTA says late submission results in a late registration penalty under the applicable tax legislation. The consolidated Cabinet Decision No. 40 of 2017 lists AED 10,000 for a taxable person who fails to submit a registration application within the timeframe in the Tax Law. [2][4]

Does a business outside the UAE have to register?

The UAE government portal says a non UAE-based business must register if it makes taxable supplies in the UAE, regardless of their value. The FTA adds that the AED 375,000 threshold is not applicable to foreign businesses. Unusual cases, such as another UAE party accounting for the VAT, should be checked with the FTA. [1][2][3]

How often do I file VAT returns after registering?

The UAE government portal says returns are quarterly for businesses with annual turnover below AED 150 million and monthly for AED 150 million or more, usually due within 28 days of the end of the tax period. The FTA may assign a different tax period to certain businesses. [5]

Do Free Zone companies need VAT registration?

The FTA service page says businesses in Designated Zones trading in goods must assess their obligation case by case, and may need to provide a business flow and supply chain documents. Free zone treatment depends on the facts, so read our dedicated guide and confirm your position with the FTA. [2]

Limits of this guide: UAE tax rules, thresholds and penalties change. Check the Federal Tax Authority (tax.gov.ae) before acting. This is general information, not tax advice.

Sources

1. Federal Tax Authority. Registration for VAT. https://tax.gov.ae/en/taxes/Vat/vat.topics/registration.for.vat.aspx
2. Federal Tax Authority. Value Added Tax (VAT) Registration (EmaraTax service page). https://tax.gov.ae/en/services/vat.registration.aspx
3. UAE Government Portal (u.ae). Register for VAT. https://u.ae/en/information-and-services/finance-and-investment/taxation/vat/valueaddedtaxvat
4. Federal Tax Authority. Cabinet Decision No. 40 of 2017 and its amendments, as consolidated November 2025 (PDF). https://tax.gov.ae/Datafolder/Files/Legislation/2025/Cabinet%20Decision%20No.%2040%20of%202017%20and%20its%20amendments%20-%20publishing%2011%202025.pdf
5. UAE Government Portal (u.ae). File VAT returns. https://u.ae/en/information-and-services/finance-and-investment/taxation/vat/filing-a-tax-return-for-vat