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.
Learn more in our article on VAT refund for tourists.
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
✓ File your VAT return
✓ Real-time reporting
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
