UAE VAT registration is mandatory once a business’s taxable supplies pass AED 375,000. Registration is with the Federal Tax Authority (FTA) through the EmaraTax portal, and it gives you a Tax Registration Number (TRN) to show on your tax invoices.
Rates, thresholds and deadlines below are correct at the time of writing. HMRC and other authorities update them regularly, so confirm the current figures on the official website or with your adviser before you file or pay. This guide is general information, not tax advice.
| Type | Threshold | Test |
|---|---|---|
| Mandatory registration | AED 375,000 | Taxable supplies over the past 12 months, or expected in the next 30 days |
| Voluntary registration | AED 187,500 | Taxable supplies or taxable expenses over the past 12 months, or expected in the next 30 days |
Taxable supplies include standard-rated (5%) and zero-rated sales, such as exports. Exempt supplies do not count towards the threshold.
If you meet the mandatory test, you must apply to register within 30 days of the date you exceeded, or expected to exceed, the threshold. Missing the deadline can bring an administrative penalty of AED 10,000.
ETaxFlow builds the VAT 201 from your invoices, so registration day is the last manual step.
You can only charge VAT once registered. If your turnover has passed the threshold, register promptly rather than waiting, because late registration can attract penalties on top of the tax due for the period.
| Step | What to prepare |
|---|---|
| 1. Calculate turnover | Taxable supplies for the past 12 months and expected next 30 days |
| 2. Gather documents | Trade licence, owner identification, bank details and turnover evidence |
| 3. Apply on EmaraTax | Complete and submit the application |
| 4. Receive your TRN | Add it to invoices and accounting software |
| 5. Set up VAT codes | Standard, zero-rated and exempt supplies classified correctly |
| 6. Diarise return dates | Returns due within 28 days of each tax period |
Mandatory registration applies when taxable supplies exceed AED 375,000 in the past 12 months or are expected to in the next 30 days. Voluntary registration is available from AED 187,500 of taxable supplies or expenses.
You must apply within 30 days of exceeding, or expecting to exceed, the mandatory threshold.
An administrative penalty of AED 10,000 can apply for failing to register on time.
On the Federal Tax Authority’s EmaraTax portal. After approval you receive a VAT registration certificate with your Tax Registration Number (TRN).
Free zone companies are subject to the same registration rules unless they operate in a designated zone and qualify for specific treatment, so check your position with the FTA or an adviser.