VAT registration in the UAE
VAT at 5% applies to most goods and services in the UAE. Registration depends on your taxable turnover.
Thresholds
| Registration | Threshold |
|---|---|
| Mandatory | Taxable supplies and imports above AED 375,000 in the past 12 months, or expected in the next 30 days |
| Voluntary | Taxable supplies, imports or expenses above AED 187,500 |
Documents
- Trade licence and MOA
- Passport and Emirates ID of the owners and authorised signatory
- Bank account details
- Turnover evidence for the last 12 months, or a projection
- Customs registration details if importing
Process
- Create an account on the FTA's EmaraTax portal.
- Submit the application with supporting documents.
- Receive your tax registration number (TRN).
After registration
- Issue tax invoices showing your TRN
- File VAT returns, usually quarterly, within 28 days after each period ends
- Pay VAT due by the same deadline
- Keep records for at least five years
Common questions
Do free zone companies pay VAT?
Yes, unless they are in a designated zone and the specific supply qualifies for special treatment. Most service companies in free zones charge VAT normally.
What if I export services only?
Exports of services can be zero-rated, but you may still need to register if your taxable supplies, including zero-rated ones, exceed the threshold.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.