VAT · United Arab Emirates
VAT registration in the UAE
Thresholds, the EmaraTax process, the Tax Registration Number (TRN) and return filing — the essentials for registering with the FTA.
- AED 375,000
- AED 187,500
- 15-digit TRN
Thresholds
- Mandatory: taxable supplies and imports above AED 375,000 over a rolling 12-month period (or expected within the next 30 days).
- Voluntary: taxable supplies, imports or expenses above AED 187,500.
- Non-resident businesses making taxable supplies in the UAE have no threshold — registration is effectively required from the first supply.
How to register
Create an EmaraTax account
On the FTA portal at tax.gov.ae.
Submit the application
With your trade licence, Emirates ID and turnover details.
Receive your TRN
A 15-digit number, typically within 5–20 working days. It must appear on every tax invoice.
Filing and records
VAT returns are filed via EmaraTax, usually quarterly (monthly for large taxpayers), and are due within 28 days of the end of each tax period. Records must be kept for at least 5 years. VAT on imports and on services from non-UAE suppliers is accounted for under the reverse-charge mechanism.
Late registration carries a fixed penalty of AED 10,000. Figures and deadlines here reflect FTA rules current in 2026 — always confirm the latest position on tax.gov.ae.
FAQ
Frequently asked questions
When must I register for VAT in the UAE?
Registration is mandatory once taxable supplies and imports exceed AED 375,000 over a rolling 12-month period, or are expected to in the next 30 days. You must apply within 30 days.
What is the voluntary registration threshold?
AED 187,500 of taxable supplies, imports or taxable expenses over the previous 12 months. Voluntary registration lets start-ups recover input VAT on set-up costs.
What happens if I register late?
A fixed administrative penalty of AED 10,000 applies for late registration, plus VAT liability backdated to when the threshold was crossed.