VAT registration in the UAE is mandatory once your taxable supplies and imports pass AED 375,000, and you have 30 days to apply after the obligation starts. This guide explains who must register, who can register voluntarily, which documents the Federal Tax Authority (FTA) asks for, how the application works on EmaraTax, what a late application costs, and when you can deregister.
Who must register for VAT in the UAE
The VAT rate is 5 per cent (see the UAE government VAT page). Registration is mandatory if the total value of your taxable supplies and imports exceeded AED 375,000 over the previous 12 months, or if you expect them to exceed AED 375,000 in the next 30 days (see the FTA page on registration for VAT).
Registration applies to any natural or legal person who carries on an economic activity in the UAE, including a business without a trade licence. Foreign businesses are treated differently, which we cover further down.
Voluntary registration
If you are below the mandatory threshold, you can still apply when your taxable supplies, imports or taxable expenses over the previous 12 months exceeded AED 187,500, or you expect them to exceed it in the next 30 days. Voluntary registration also brings the filing duties that come with a VAT number, so weigh both sides before you apply.
The deadline and the cost of being late
A person who is required to register must submit the application to the FTA within 30 days of becoming obliged to register (see the FTA VAT registration service page). The FTA charges nothing for the application.
Missing the deadline carries an administrative penalty. In the Ministry of Finance text of Cabinet Decision No. 40 of 2017 and its amendments, the penalty for failing to submit a registration application within the legal deadline is AED 10,000 (Table No. 1, item 3; see the Ministry of Finance consolidated text, which is marked as not an official translation). The same table also sets penalties for late deregistration and for not telling the FTA about changes to your tax record.
Documents the FTA asks for
The exact list depends on whether the applicant is a natural person or a legal person. The FTA service page lists these common items:
- Company documents. Incorporation or partnership documents and the commercial registration or licence documents, including branch licences where they apply.
- Owners and signatories. Emirates ID and passport copies of the owners and authorised signatories, and a power of attorney where a signatory needs one.
- Proof of turnover. A signed and stamped declaration of taxable supplies and monthly sales since establishment, with supporting invoices, contracts or leases.
- Proof of expected revenue. For example stamped contracts or purchase orders, if you register on the basis of what you expect to earn.
- Proof of expenses. For voluntary registration based on expenses, the FTA asks for at least five VAT invoices above the threshold.
- Bank letter and customs details. A bank letter is optional (for a legal entity the account must be in the company name), and customs information is needed if it applies to you.
Files must be uploaded as PDF, with a maximum of 15 MB per document. Clubs, charities, associations and government entities may need additional documents.
How to register on EmaraTax
FTA services need a UAEPass login, and the application itself is filed on the EmaraTax platform. The FTA gives about 45 minutes as the time to prepare an application.
- Sign up for an EmaraTax account and activate it.
- Open the EmaraTax dashboard.
- Create a new taxable person profile.
- Open the taxable person account.
- Select the VAT registration option.
- Complete the application and upload your documents.
The FTA states a processing time of 20 business days from the date it receives the completed application. When it approves the application, your VAT registration certificate, with your Tax Registration Number (TRN), appears in your EmaraTax dashboard. The FTA also warns that it can take action if the financial data you submit is incorrect or misleading, so check every figure against your accounts before you file.
Groups of companies, branches and several businesses
A company with several branches does not register each branch. It uses one TRN and files one return. Sole establishments owned by the same person also share one TRN. If you run several related companies, ask us whether a tax group suits you before you register them separately.
Foreign businesses and the 2026 changes
The mandatory AED 375,000 threshold does not apply to foreign businesses. A non-resident that makes taxable supplies in the UAE must register regardless of value, unless another person is liable to pay the tax on those supplies (see the UAE government VAT page above). The UAE has also amended its VAT law for 2026, and the amendments touch the treatment of foreign businesses, e-invoicing, input tax recovery and the reverse charge (see the PwC summary of the VATP046 clarification). We do not give a position on a specific foreign structure in a general guide, so check it with us before you decide whether you must register.
Deregistration
You can apply to deregister if you no longer make taxable supplies, for example after cancelling or selling your licence, or if your taxable supplies fall below the voluntary threshold of AED 187,500. A business above AED 187,500 but below AED 375,000 can also apply to deregister. For mandatory deregistration, the FTA says the application must be submitted within 30 business days from the date the obligation arose, and the final VAT return and payment are due no later than 28 days from the effective date of deregistration. The FTA estimates 30 business days to process a completed application, and it issues the deregistration certificate only after the final return is approved and all outstanding tax and administrative penalties are settled (see the FTA VAT deregistration service page).
Common questions
Do I need a trade licence to register?
No. The FTA says registration applies to any person carrying out an economic activity in the UAE, even without a trade licence.
Does a free zone company need to register?
Being in a free zone does not remove the VAT question. Whether and how VAT applies depends on your activity and your customers, so check it before you assume you are exempt. Our guides on setting up a company in the Ajman Free Zone and on offshore company formation in the UAE explain the licence side.
How long does registration take?
The FTA gives 20 business days from the date it receives the completed application. A missing document can slow this down, so prepare the full set before you start.
How much does it cost?
The FTA does not charge for the application. Professional support is a separate cost; ask us for a quote.
Talk to us before you apply
Not sure whether you must register, or when the 30 days start? Our office is inside the Ajman Free Zone (Building C1). Contact us and we will look at your situation and explain the next steps.
This guide is general information, not legal or tax advice. Thresholds, penalties and procedures change, so confirm the current position with the Federal Tax Authority and a qualified adviser.
