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VAT Guide

Complete VAT Registration Guide UAE 2025

Everything you need to know about VAT registration in UAE. Requirements, process, documents, and step-by-step guide for VAT registration Dubai and UAE-wide.

What is VAT Registration in UAE?

Value Added Tax (VAT) registration is mandatory for businesses in the UAE that meet specific revenue thresholds. VAT was introduced in the UAE on January 1, 2018, at a rate of 5%. This comprehensive guide will walk you through everything you need to know about VAT registration in UAE 2025.

Key Information

VAT registration is mandatory for businesses with annual revenue exceeding AED 375,000. Voluntary registration is available for businesses with revenue between AED 187,500 and AED 375,000.

VAT Registration Requirements

Mandatory Registration

You must register for VAT if your business meets any of the following criteria:

  • Annual revenue exceeds AED 375,000
  • Expected revenue to exceed AED 375,000 in the next 30 days
  • Business activities are subject to VAT

Voluntary Registration

You can voluntarily register for VAT if:

  • Annual revenue is between AED 187,500 and AED 375,000
  • You want to claim input VAT on business expenses
  • You plan to expand and expect to exceed the threshold

Required Documents for VAT Registration

Business Documents

  • • Trade license
  • • Memorandum of Association
  • • Articles of Association
  • • Business registration certificate
  • • Emirates ID copies

Financial Documents

  • • Bank statements (last 12 months)
  • • Financial statements
  • • Sales invoices
  • • Purchase invoices
  • • Business plan

VAT Registration Process

Step-by-Step Process

1

Prepare Documentation

Gather all required documents including trade license, financial statements, and identification documents.

2

Create FTA Account

Register on the Federal Tax Authority (FTA) portal and create your business account.

3

Complete Application

Fill out the VAT registration application with accurate business information and financial data.

4

Submit Application

Upload all required documents and submit your application to the FTA for review.

5

Receive VAT Certificate

Once approved, you'll receive your VAT registration certificate and TRN (Tax Registration Number).

VAT Registration Timeline

Important Timeline

You must register for VAT within 30 days of meeting the registration threshold. Late registration can result in penalties of up to AED 20,000.

  • Application Processing: 20-30 business days
  • Document Review: 5-10 business days
  • Certificate Issuance: 2-5 business days after approval
  • Effective Date: Usually the first day of the month following approval

VAT Registration Costs

FTA Fee

Free

No fee charged by FTA

Professional Service

AED 1,200

Complete registration service

Late Registration

AED 20,000

Maximum penalty for late registration

Common VAT Registration Mistakes

Avoid These Common Mistakes

  • • Missing or incomplete documentation
  • • Incorrect business classification
  • • Inaccurate financial information
  • • Missing Emirates ID or passport copies
  • • Incorrect business address information
  • • Not registering within 30 days of threshold

Post-Registration Requirements

After receiving your VAT registration certificate, you must:

  • Display your TRN on all invoices
  • Maintain proper VAT records for 5 years
  • File VAT returns quarterly or monthly
  • Pay VAT due within 28 days of period end
  • Notify FTA of any business changes

VAT Registration for Different Business Types

Sole Proprietorship

  • • Emirates ID required
  • • Trade license
  • • Bank statements
  • • Business activity description

Limited Liability Company

  • • Memorandum of Association
  • • Articles of Association
  • • Board resolution
  • • Manager's Emirates ID

Frequently Asked Questions

When should I register for VAT?

You must register within 30 days of meeting the AED 375,000 annual revenue threshold or when you expect to exceed it in the next 30 days.

Can I register voluntarily?

Yes, businesses with annual revenue between AED 187,500 and AED 375,000 can register voluntarily for VAT.

What is a TRN?

TRN (Tax Registration Number) is your unique VAT identification number issued by the FTA. It must be displayed on all invoices.

How long does registration take?

The complete process typically takes 20-30 business days, including document review and certificate issuance.

Need Professional Help?

Our expert team can handle your complete VAT registration process, ensuring accuracy and compliance. We offer professional VAT registration services for AED 1,200.

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