VAT
VAT registration in the UAE: thresholds, documents and how to apply
When you must register for UAE VAT, when you may register voluntarily, the documents EmaraTax asks for, and what happens if you register late.
Updated 25 September 2026 · 6 min read
When you must register
You must register for VAT when the value of your taxable supplies and imports has exceeded AED 375,000 over the previous 12 months, or when you expect it to exceed AED 375,000 within the next 30 days. You then have 30 days to apply.
When you may register voluntarily
You may register voluntarily when your taxable supplies and imports — or your taxable expenses — exceed AED 187,500. Registering lets you recover the VAT on your costs, but it also means charging VAT, keeping VAT records and filing returns on time from then on.
| Threshold | What it means |
|---|---|
| Above AED 375,000 | Registration is mandatory. |
| Above AED 187,500 | Voluntary registration is allowed. |
| Below AED 187,500 | Registration isn't available, unless your taxable expenses pass AED 187,500. |
What to have ready
- A valid trade licence.
- Passport and Emirates ID of the owner or authorised signatory, and proof of their authority if they aren't the owner.
- Memorandum or articles of association, or partnership agreement, where you have one.
- Your business address and contact details.
- Bank account details, with the IBAN in the business's legal name.
- Your turnover for the last 12 months, with evidence such as invoices or sales reports.
- A customs registration number, if you import or export goods.
Make sure the business name matches the trade licence exactly on every document — mismatches are one of the most common reasons applications come back.
How to apply
- Sign in to EmaraTax, the FTA's online portal, and create a taxable person profile if you don't have one.
- Start a VAT registration application and enter your business details from the trade licence.
- Upload the documents and enter your turnover.
- Review and submit. The FTA may ask for more information before approving.
- Once approved, you receive your TRN and your first tax period.
If you register late
Late registration carries an administrative penalty of AED 10,000, and your registration can be backdated to the date you should have registered — with VAT due on sales from that date.
This guide is general information, not tax advice. Rules were last reviewed in September 2026.