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Registration
VAT registration in the UAE
Registration is a trigger, not a decision. The moment taxable supplies pass AED 375,000 in any rolling twelve months, or you expect to pass it inside thirty days, the obligation exists whether or not anyone noticed.
- Mandatory at
- AED 375,000
- Voluntary from
- AED 187,500
- Late registration
- AED 10,000
Taxable supplies and imports, any rolling 12 months.
Taxable supplies or taxable expenses.
A fixed penalty, on top of the tax owed from the trigger date.
How it runs
- We work out the real rolling figureTwelve months back from today, not the financial year. Zero-rated sales count. Exempt supplies do not.
- The trigger date is fixed on paperBecause the FTA backdates liability to it, and everything after that date is a taxable supply whether you charged VAT or not.
- The document pack is assembledLicence, ownership, bank letter, customs code, turnover evidence. Incomplete packs are where applications sit for weeks.
- The application goes in on EmaraTaxAnd we answer the FTA queries that follow rather than forwarding them to you.
- Post-TRN setupTax period assignment, invoice format, VAT codes in the accounting system, and the first return date in your calendar.
What we ask you for
- Trade licence and Memorandum of Association
- Passport and Emirates ID of owners and manager
- Bank account details and a bank letter
- Customs code, if you import
- Turnover evidence for the last 12 months
What we see go wrong
- Counting the financial year instead of a rolling twelve months, and registering months late as a result.
- Excluding zero-rated exports from the threshold calculation. They are taxable supplies and they count.
- Assuming that falling back under the threshold undoes the obligation. It does not — deregistration is a separate application.
Questions we get asked
When must I register for VAT in the UAE?
Once taxable supplies and imports exceed AED 375,000 in any rolling 12-month period, or you expect to exceed it within the next 30 days. This comes from Article 13 of Federal Decree-Law No. 8 of 2017.
What is the penalty for registering late?
AED 10,000 as a fixed penalty. On top of that, the FTA treats you as registered from the trigger date, so output tax is owed on supplies made since then even if no VAT was charged to the customer.
How long does a UAE VAT registration take?
Typically a few weeks once a complete pack is submitted, though the FTA may raise queries that add time. Applications with missing ownership or turnover evidence are what stall.
General information about UAE VAT, current at 10 August 2026. It is not tax advice and does not create a client relationship — see our disclaimer. Confirm your own position with the FTA, or with us, before acting.
Send the return. We will tell you where it stands.
No charge for the first look. If nothing needs doing we will say so, and if something does you will know what it costs before you decide.