Every business in the UAE with taxable supplies above AED 375,000 in a 12-month period must register for VAT — this is the mandatory threshold. Businesses between AED 187,500 and AED 375,000 can register voluntarily. This guide covers eligibility, the required documents, the step-by-step EmaraTax process, and what changes for newly formed companies.
VAT Registration Thresholds
| Registration Type | Taxable Supplies Threshold | Requirement |
| Mandatory | AED 375,000 or above | Must register |
| Voluntary | AED 187,500 – AED 375,000 | May register, not required |
The threshold is based on your taxable supplies over a rolling 12-month period — not a calendar year and not total revenue. If your business hasn’t started making sales yet but you expect to exceed the mandatory threshold within 30 days, you can register in advance. The same applies if you’ve already incurred VAT-eligible expenses and are positioned to reclaim VAT.
Read more: VAT Deregistration in the UAE: Thresholds, Deadline and Penalty
Automate VAT Compliance with mazeed!
We’re the first in the region to combine accounting software with FTA-certified experts in one place. Just scan your invoices and let the platform automate VAT compliance:
✓ Transaction records
✓ Apply for exemptions & reliefs
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How to Register for VAT: Step by Step
| Step | Action | Typical Timeframe |
| 1 | Create an FTA e-Services account | 1 day |
| 2 | Complete the online VAT registration form | 1–2 days |
| 3 | Submit the application with supporting documents | 1 day |
| 4 | FTA review | 5–20 business days |
| 5 | Receive your Tax Registration Number (TRN) | 1 day |
Documents You’ll Need
- Trade licence — proof your company is legally registered
- Memorandum of Association — outlining your business structure
- Passport copies — of all owners and authorised signatories
- Financial statements or projections — historical for established businesses, projected for new ones
- Bank account details — for tax payment setup
Importers may need to attach customs registration documents in addition to the standard list. Check every field against your official documents before submitting — mismatches are the most common cause of delay.
Once approved, you can start charging VAT from the first day of the month following approval. Keep this date in mind for accurate invoicing from day one.
Registering as a New Company
New companies follow the same process, with two practical differences: you’ll typically submit financial projections rather than historical statements, and timing matters more — aim to complete registration before your company starts trading, so you’re compliant from the first transaction rather than catching up after the fact.
You do not need to wait until you’ve made a sale to register. If your projected turnover will exceed AED 375,000, or you expect to cross that threshold within 30 days of starting operations, you can and should register in advance.
Your VAT Registration Certificate
Once approved, the FTA issues a VAT registration certificate confirming your business is VAT-compliant, along with your Tax Registration Number (TRN). This number appears on every VAT invoice and filing you submit — keep the certificate current and update it whenever your business structure or revenue profile changes materially.
Read more: How to File a VAT Return in the UAE
Choose mazeed for VAT Registration
- FTA-certified expertise across mainland and free zone regulations
- End-to-end handling — eligibility checks, document preparation, application submission, and post-submission follow-up
- One platform combining automated accounting software with certified tax and financial advisory
FAQs about VAT Registration in the UAE
Can a new company register for VAT in the UAE?
Yes, a new company can register for VAT if its expected annual taxable turnover exceeds AED 375,000. Voluntary registration is also available for turnover above AED 187,500.
How much is the VAT registration fee in the UAE?
There is no fee for VAT registration with the Federal Tax Authority. The process is free and completed online through the FTA portal.
Who is eligible for a VAT certificate in the UAE?
Any business registered for VAT and holding a valid TRN (Tax Registration Number) is eligible to obtain a VAT certificate from the FTA as proof of compliance.
What documents are required for VAT registration in the UAE?
Typically: trade licence, Emirates ID or passport of the owner, proof of business address, bank account details, and financial statements or projections showing taxable supplies.
Are VAT and TRN the same thing?
No. VAT is the tax itself, while TRN (Tax Registration Number) is the unique identifier the FTA issues to a registered VAT entity.
What is the minimum turnover for VAT registration in the UAE?
The mandatory threshold is AED 375,000 in taxable supplies over a 12-month period. Voluntary registration is available from AED 187,500.
Is VAT filed monthly or quarterly in the UAE?
VAT returns are usually filed quarterly, though some businesses are assigned a monthly tax period by the FTA depending on their size and sector.
Can you charge VAT without being registered?
No. Charging VAT without a valid TRN is illegal and can result in FTA penalties.
What are the core VAT rules in the UAE?
Charge 5% VAT on taxable supplies, file returns on time, issue compliant tax invoices, and retain records for the period required by the FTA.
Is VAT applicable on salary in the UAE?
No. Employment income and salaries fall outside the scope of VAT in the UAE.
How do I calculate VAT in the UAE?
At the standard 5% rate, multiply the taxable amount by 0.05. For example, on a AED 1,000 item: VAT = AED 50, total price = AED 1,050.
Can I get a VAT refund in the UAE?
VAT-registered businesses can reclaim input VAT on eligible expenses through their VAT returns. Tourists can also claim VAT refunds at designated airport counters.
Disclaimer: This publication is for informational purposes only and should not be considered professional or legal advice. While we strive for accuracy, we make no guarantees regarding completeness or applicability. mazeed, its members, employees, and agents do not accept or assume any liability, responsibility, or duty of care for any actions taken or decisions made based on this content. For official tax guidance, please refer to the UAE Ministry of Finance and the Federal Tax Authority
