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Tax services

VAT registration in the UAE

Value Added Tax (VAT) registration gives your business a Tax Registration Number (TRN) from the Federal Tax Authority (FTA), so you can charge VAT and recover it on eligible costs. We check whether you need to register, gather every document on the checklist below and submit your application through EmaraTax.

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Overview

When VAT registration applies

VAT is charged at a standard rate of 5% on most goods and services in the UAE. Your business becomes a VAT registrant when the FTA issues its TRN. From that point you add VAT to taxable sales, file returns for each tax period and can recover VAT paid on eligible business costs.

Registration is mandatory once your taxable supplies and imports pass AED 375,000. The test looks back at what you have already made and forward at what you expect to make soon, so a business that has just won a large contract can reach it well before its annual accounts show the figure.

If you are below that line, you can still register voluntarily once your taxable supplies, imports or taxable expenses pass AED 187,500. Voluntary registration is often considered by businesses that sell mainly to other VAT-registered companies, and by new companies with heavy start-up costs that want to recover VAT on them once registered.

Amendments to the UAE VAT law have applied since 1 January 2026, and the 5% rate and both registration thresholds stayed the same. Because the rules do change, we confirm the current requirements on the FTA's own guidance before every application.

Who it's for

Who needs VAT registration

  • 01

    Established businesses above AED 375,000

    If your taxable supplies and imports have passed the mandatory threshold, or are about to, you must register. We check the figures and apply without delay.

  • 02

    Growing businesses near the line

    If a large order or a seasonal peak will push you over the threshold, the forward-looking test may already apply. We look at your pipeline, not just past sales.

  • 03

    New companies with set-up costs

    A new company whose taxable expenses pass AED 187,500 can register voluntarily, even before its first sale, and recover VAT on later costs.

  • 04

    Businesses selling to VAT-registered clients

    If most of your customers can recover VAT themselves, voluntary registration may be worth discussing with your accountant before you apply.

Our part

What we do, and what we don't

Clear boundaries, so you know exactly what you're paying for and who decides each step.

Included

  • A threshold check against your taxable supplies, imports and expected sales
  • A documents checklist tailored to your company, and a review of every file before upload
  • Help preparing the turnover summary or declaration the FTA asks for
  • Setting up or checking your EmaraTax access for the right signatory
  • Completing and submitting the VAT registration application
  • Replying to FTA clarification requests with you until there is a decision
  • A plain-English walkthrough of your registration certificate and first return

Not included

  • Bookkeeping, invoicing software or audited accounts
  • Advice on structuring transactions or on recovering specific costs
  • Representation in FTA audits, reconsiderations or disputes
  • Deciding your application, which is the FTA's role alone
Documents

Documents required for VAT registration in the UAE

  • Trade license, valid on the day you apply (every license, if the company holds more than one)
  • Certificate of incorporation, where your licensing authority issues one
  • Memorandum of association (MOA), articles of association or partnership agreement
  • Passport and Emirates ID copies for each owner or partner
  • Passport and Emirates ID copies for the authorised signatory
  • Proof of the signatory's authority, such as the relevant MOA clause, a power of attorney or a board resolution
  • Business contact details: registered address, landline or mobile number and an email address you check
  • Tenancy contract or Ejari for your premises, if proof of address is requested
  • Company bank letter or statement showing the account name and International Bank Account Number (IBAN)
  • Turnover evidence for the period you are testing, such as sales invoices, management accounts or audited financial statements
  • A signed and stamped turnover declaration, where the FTA requests one
  • A forecast of expected taxable supplies and expenses, if you are registering on future turnover
  • Customs registration number from your emirate's customs authority, if you import or export goods
  • Details of any trade with other Gulf Cooperation Council (GCC) countries

Tax groups, branches, sole establishments and some regulated activities need extra documents, and we tell you which before you start.

Fees and timing

Two fees, shown separately

  • Government fees, paid at cost

    Any amount set by the FTA is paid at cost and shown separately from our service fee, which we quote in writing before work starts.

  • Global Sky PRO service fee

    Quoted in writing before we start, so you know the full cost up front.

  • Timing

    The FTA sets its own review time, so we don't promise a date. Complete documents and quick replies to clarification requests are what keep an application moving.

Process

How it works, step by step

Each step shows who does what, so you always know where things stand.

  • You
  • Global Sky PRO
  • Authority

  1. Step 1: Send your license and sales summary

    You

    Send us your trade license, a recent sales and imports summary and the details of the person who will sign. We use these to see which threshold applies.

  2. Step 2: Check the threshold

    Global Sky PRO

    We test your taxable supplies, imports and expenses against AED 375,000 and AED 187,500, using both recent and expected figures, and confirm whether registration is mandatory or voluntary.

  3. Step 3: Gather the checklist documents

    You

    We send a checklist built for your company. You collect the documents, and we review each file for readability, matching names and expiry dates.

  4. Step 4: Complete the EmaraTax application

    Global Sky PRO

    We set up or check your EmaraTax access, complete the application, attach the documents and share a summary for your approval before submitting.

  5. Step 5: FTA review and decision

    Authority

    The Federal Tax Authority reviews the application and may ask for more information. If it accepts the application, it issues your TRN and VAT registration certificate.

  6. Step 6: Answer queries and hand over

    Global Sky PRO

    We answer any clarification request with you, then explain your certificate, the effective date of registration and when your first return falls due.

Good to know

Details that save time

Why VAT applications get sent back

FTA clarification requests often come from avoidable problems. We check for each of these before your application is submitted.

  • Names spelled differently across the trade license, passport and Emirates ID
  • An expired trade license or Emirates ID on the day of submission
  • Turnover figures that don't match the invoices or accounts attached
  • A signatory with no document showing their authority to act for the company
  • Missing customs details for a business that imports goods
  • Blurred scans, password-protected files or documents cut off at the edges

Registering a new company for VAT

A new company has no trading history, so the test turns on what you expect. If you can show that your taxable supplies will pass AED 375,000 soon, for example from signed contracts, registration may already be mandatory. If your start-up costs subject to VAT pass AED 187,500, you can register voluntarily before your first sale.

For new companies the evidence carries more weight than usual. Signed contracts, purchase orders, supplier invoices and a realistic forecast help the FTA understand why you are applying. We help you put that evidence together in a clear order, so the reviewer does not have to piece it together.

After you receive your TRN

Registration starts your VAT obligations rather than ending them. Your invoices need to show your TRN and VAT correctly, a return is due for each tax period the FTA sets, and any change to your company details must be reported. If your turnover falls or you close the business, deregistration has its own rules, which our FTA services page explains.

FAQs

VAT registration: your questions

Short answers here. Your situation may differ, so ask us before you decide.

Still have a question?

An adviser replies during opening hours, Mon–Sat 10:00–21:00.

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What documents are required for VAT registration in the UAE?

You need your trade license, passport and Emirates ID copies for the owners and the signatory, proof of the signatory's authority, your memorandum of association or equivalent, company contact details, bank details and evidence of turnover. Importers also need a customs registration number. The checklist above lists each item, and we review every document before it goes into EmaraTax so the FTA does not need to ask twice.

What is the VAT registration threshold?

Registration is mandatory when your taxable supplies and imports exceed AED 375,000, and voluntary when your supplies, imports or taxable expenses exceed AED 187,500. Both thresholds stayed the same under the VAT amendments in force since 1 January 2026. The test considers recent and expected turnover, so check it whenever sales grow quickly, not only at year-end.

Can a new company register for VAT?

Yes. A new company can register voluntarily once its taxable expenses or expected supplies exceed AED 187,500, and it must register if it expects taxable supplies above AED 375,000 soon. With no trading history, the application relies on evidence such as contracts, supplier invoices and a forecast. We help you prepare that evidence so the FTA can assess the application without repeated queries.

How long does VAT registration take?

It depends on how complete your application is and on the FTA's own review time, so we can't promise a date. Clean, consistent documents make the biggest difference: delays usually come from clarification requests about turnover evidence, signatory authority or mismatched names. We prepare the file to avoid those requests, reply quickly if one arrives, and you can follow the status in EmaraTax.

Is VAT registration mandatory for free zone companies?

Free zone companies follow the same thresholds as mainland businesses: registration is mandatory above AED 375,000 of taxable supplies and imports, and voluntary above AED 187,500. Some free zones are treated as designated zones, with special VAT rules for goods moving within or between them, which can affect which supplies count towards the threshold. We check how your activity is treated before you apply.

What happens if I register for VAT late?

The FTA can apply a penalty for late registration, and VAT may still be due on sales made from the date you should have registered, even if you did not charge it to customers. The penalty is set in the FTA's published penalty rules, which we confirm for your case. If you think you have already crossed the threshold, apply promptly and keep records of when it happened.

How do I register for VAT on EmaraTax?

You sign in to EmaraTax with UAE PASS, create a taxable person profile for the business, open it and choose Register under Value Added Tax, then complete the form and upload your documents as PDFs of up to 15 MB each. At the time of writing, the Federal Tax Authority (FTA) estimates its review at 20 business days from receipt of a complete application. We prepare the documents, complete the form for your review and submit it once you approve.

Source: Federal Tax Authority: VAT registration service

Does the FTA charge a fee for VAT registration?

No. The Federal Tax Authority (FTA) lists VAT registration as a free service, so there is no government fee to apply for your Tax Registration Number (TRN). Costs arise only if a late registration penalty applies or if you pay someone to prepare the application for you. If you use Global Sky PRO, our service fee is quoted in writing before work starts and is always shown separately from any government charge.

Source: Federal Tax Authority: VAT registration service

How soon must I apply after crossing the VAT threshold?

You must apply to the Federal Tax Authority (FTA) within 30 days of becoming required to register. That point arrives when your taxable supplies and imports have passed AED 375,000 over the past 12 months, or when you expect them to pass it within the next 30 days. Check the test every month if sales are growing, because one large contract can trigger the forward-looking part. We run the check with you and prepare the application inside that window.

Source: Federal Tax Authority: VAT registration service

Can I register for VAT without a trade license?

Yes, if you carry out an economic activity in the UAE. The Federal Tax Authority (FTA) applies the registration rules to any natural or legal person doing so, even without a trade license, so freelancers and individuals in business use the same thresholds as companies. A business based outside the UAE must register if it makes taxable supplies here, whatever their value, unless another party in the UAE is responsible for the VAT. The documents differ, so we confirm your list first.

Source: Federal Tax Authority: VAT registration service

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We support registration and filing through the FTA's EmaraTax portal. Tax assessments and decisions are made by the Federal Tax Authority. Last reviewed 31 October 2026 by the Global Sky PRO team.

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