VAT Registration in the UAE
UAE Value Added Tax (VAT) has been in force since 1 January 2018 at a standard rate of 5%. Businesses that meet the registration threshold, or choose to register voluntarily, must obtain a Tax Registration Number (TRN) from the FTA before charging VAT on their supplies. Registering late or failing to register carries penalties and retroactive VAT liability. ZAMA handles your UAE VAT registration completely: assessment, documentation, FTA portal submission, and TRN confirmation.
Do You Need to Register for VAT?
Above AED 375,000
Mandatory VAT Registration
You are required to register for UAE VAT if your total taxable supplies and imports in the previous 12 months exceeded AED 375,000, or if you expect them to exceed this amount in the next 30 days. Registration must be completed before the first day of the month following the month in which the threshold was exceeded.
AED 187,500 to 375,000
Voluntary VAT Registration
If your taxable supplies are above AED 187,500 but below AED 375,000, you may register for VAT voluntarily. This allows you to reclaim input VAT on business expenses, which can be beneficial depending on your supplier relationships and cost structure.
Just starting out
New Businesses
New businesses anticipating taxable supplies above the mandatory threshold within the first 30 days of trading should register before commencing those supplies. ZAMA advises on your registration timing to avoid liability from the outset.
How ZAMA Handles Your VAT Registration
Eligibility Assessment
We review your revenue, supply types, and business activities to confirm whether mandatory registration applies and, if not, whether voluntary registration is beneficial.
Document Preparation
We compile all required documents: trade licence, passport and Emirates ID of authorised signatories, bank details, business activity description, and financial information supporting your turnover threshold.
FTA Portal Submission
We submit your VAT registration application through EmaraTax. As FTA-registered tax agents, we are authorised to act on your behalf and respond to any FTA queries during the review process.
TRN Issuance
Once approved, the FTA issues your Tax Registration Number (TRN). We confirm your TRN, brief you on your VAT filing obligations and first return due date, and set up your VAT accounting process if required.
Frequently Asked Questions
Mandatory VAT registration applies when annual taxable supplies exceed AED 375,000. Voluntary registration is available for businesses with taxable supplies above AED 187,500. Both thresholds are based on taxable supplies in the preceding 12 months or anticipated in the next 30 days.
A Tax Registration Number (TRN) is the unique identifier issued by the FTA upon VAT registration. You must display your TRN on all VAT invoices, receipts, and relevant business documents. Failure to include a valid TRN on tax invoices can result in penalties for both you and your customers.
Failure to register for VAT by the required date carries a penalty of AED 20,000. Additionally, you remain liable for VAT on all taxable supplies made from the date you should have registered, meaning you may owe VAT you have not collected from customers.
Yes. Most Free Zone businesses that make taxable supplies, particularly to mainland UAE customers, are required to register for VAT. Designated Zones have specific VAT treatment rules. ZAMA assesses your Free Zone status and supply types to confirm your VAT obligations.
Get Your TRN – Avoid Penalties. We Handle It All.
ZAMA’s FTA-registered team assesses your VAT threshold, prepares your registration, and submits it to the FTA on your behalf. Start trading VAT-compliant from day one.