VAT Registration Services in Dubai

VAT registration is the process of registering with the UAE Federal Tax Authority (FTA) and obtaining a Tax Registration Number (TRN). Once registration is effective, the business must account for VAT on taxable supplies where applicable and comply with the relevant VAT obligations.

Once registered, your business may be required to:
• Account for VAT on taxable supplies at the applicable rate and pay any net VAT due to the FTA.
• Recover eligible input VAT on business purchases and expenses, subject to the VAT recovery rules and supporting-document requirements.

Legal Reference
Federal Decree-Law No. 8 of 2017 and its amendments – Articles 2, 54, 55, 65, 72 and 78; Cabinet Decision No. 52 of 2017 and its amendments – Article 59

A UAE-resident business must generally register for VAT if its taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed AED 375,000 in the next 30 days. This is mandatory VAT registration.

A UAE-resident business that is not required to register may generally apply for voluntary VAT registration if its taxable supplies, imports or taxable expenses exceed AED 187,500 over the previous 12 months, or are expected to exceed that amount in the next 30 days. Voluntary registration may allow recovery of eligible input VAT, subject to the VAT recovery rules.

Taxable supplies include supplies subject to VAT at 5% or 0%. For example, UAE consultancy services are generally standard-rated unless a specific VAT rule provides otherwise, while qualifying exports may be zero-rated.

Imports can include goods brought into the UAE and certain services received from overseas suppliers, subject to the applicable import and reverse-charge rules.

For example, in case of a grocery store:

Taxable supplies = local sales that are subject to VAT at 5% or that qualify for 0% under a specific zero-rating rule. Ordinary food sales are not generally zero-rated merely because the items are essential foods.

Imports = relevant goods and services imported into the UAE.

For a UAE-resident business, mandatory registration generally applies if taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that amount in the next 30 days.

A non-resident business making taxable supplies in the UAE must generally register for VAT regardless of value where no other person in the UAE is responsible for paying the VAT due on those supplies.

Exception from VAT Registration: A person whose supplies are all subject to the zero rate may apply to the FTA for an exception from VAT registration, subject to the applicable conditions and FTA approval.

These distinctions determine whether a business is obliged to register for VAT or has the choice to do so voluntarily, or if they qualify for an exemption from VAT registration.

Free Zone entities are not automatically exempt from VAT. Their VAT registration position depends on the nature and value of their taxable supplies and imports and whether the mandatory or voluntary registration conditions are met.

Designated Zones have special VAT rules for certain supplies and movements of goods, subject to detailed conditions. Services supplied in a Designated Zone are generally treated as supplied in the UAE, subject to limited exceptions. Our VAT experts can assist you with application of VAT for free zone companies.

Legal Reference

• Articles: 3, 13(1), 13(2), 15, 17, 19, 44, 45, 48, 54, 55, 56

• Articles: 7(1)-(2), 8, 16, 51(5)-(10)

• Free Zones and Designated Zones for Tax Purposes | TAXP010

Once registered, your business is required to do the following:

• Account for VAT on taxable supplies at the applicable rate.
• Recover eligible input VAT on business purchases and expenses, subject to the VAT recovery conditions and restrictions.
• File VAT returns for each assigned Tax Period and pay any VAT due within the applicable deadline.
• Keep the prescribed VAT records, including records of supplies and imports, Tax Invoices and Tax Credit Notes, together with other required supporting records.

Legal Reference
Federal Decree-Law No. 8 of 2017 and its amendments – Articles 54, 55, 65, 72, 73 and 78

The FTA’s document requirements vary depending on the applicant’s legal form and the basis for registration. Documents may include:

1. Certificate of incorporation, Memorandum of Association, partnership agreement or equivalent constitutional documents, where applicable.
2. Commercial registration certificate or other official licensing-authority document.
3. Valid trade licence and branch licences, if any.
4. Emirates ID and passport copies of owners and authorised signatories, as applicable.
5. Power of attorney or other evidence of signatory authority where required.
6. An official signed and stamped declaration of taxable supplies and monthly sales from the date of establishment to the application date.
7. Supporting documents such as invoices, purchase orders, contracts, ownership deeds, completion certificates or lease agreements, depending on the registration basis.
8. For expense-based registration, the VAT invoices required by the FTA to support the taxable-expense threshold.
9. Evidence supporting expected revenue where registration is based on the next 30 days.
10. A bank letter with account details, if provided. For a legal entity, the account should be in the company’s name; for an individual, a personal or sole-establishment account may be used.
11. Customs information, where applicable.

Legal Reference
Federal Tax Authority – Value Added Tax (VAT) Registration service page – Required Documents and Forms

Two or more eligible legal persons may apply to form a UAE VAT group where the statutory conditions are met. Each member must have a Place of Establishment or Fixed Establishment in the UAE, the members must be Related Parties, and the applicable control requirements must be satisfied. More than 50% common ownership can be relevant to the Related Parties test, but common ownership alone does not automatically create a VAT group. Once approved, the VAT group is treated as a single taxable entity under one TRN.

Legal Reference
Federal Decree-Law No. 8 of 2017 and its amendments – Article 14; Cabinet Decision No. 52 of 2017 and its amendments – Articles 9, 10 and 12; Federal Tax Authority – Tax Group Registration – Value Added Tax service page – Terms & Conditions

1. Create and activate an EmaraTax account.
2. Create or access the relevant Taxable Person profile.
3. Select “Register” under Value Added Tax.
4. Complete the VAT registration application and upload the required supporting documents.
5. Submit the application for FTA review and respond to any request for additional information where required.

Legal Reference
Federal Tax Authority – Value Added Tax (VAT) Registration service page – Procedures and Steps