How to Apply for UAE VAT Registration 2026 — Free Zone Company Guide
UAE free zone companies that exceed the VAT registration threshold must register for UAE VAT. Here is the complete 2026 guide.
In this guide:
When Must You Register for UAE VAT
- Mandatory registration: If UAE taxable supplies or imports exceed AED 375,000 in the past 12 months OR expected to exceed AED 375,000 in the next 30 days
- Voluntary registration: Available if supplies exceed AED 187,500 (voluntary threshold)
- Zero-rated and exempt supplies: Also count toward the threshold for mandatory registration
Free Zone Companies and VAT
- Designated Zones: Free zone companies inside UAE Designated Zones (JAFZA, KIZAD, certain RAKEZ areas) have special VAT treatment for physical goods
- Non-Designated Zone free zones: Standard UAE VAT rules apply
- Export of services: If services supplied to non-UAE clients, typically zero-rated; check UAE VAT guide for place-of-supply rules
Step-by-Step VAT Registration on EmaraTax
- Step 1: Log in to EmaraTax portal (tax.gov.ae) with UAE Pass
- Step 2: Select “VAT” then “Register for VAT”
- Step 3: Enter business details; trade licence information
- Step 4: Declare taxable supplies (last 12 months)
- Step 5: Upload supporting documents (trade licence, bank statements)
- Step 6: Submit; receive VAT TRN within 2-5 working days
After VAT Registration
- Issue VAT invoices: All taxable invoices must include VAT TRN and show 5% VAT
- File VAT returns: Quarterly (most small companies) or monthly
- Pay VAT due: VAT collected minus VAT paid = VAT due to FTA
- Maintain records: 5-year record retention required