How to Register for VAT in UAE — Step-by-Step FTA Guide 2026
UAE VAT registration is required when a business’s taxable supplies exceed AED 375,000/year (mandatory) or AED 187,500/year (voluntary). This step-by-step guide covers UAE VAT registration for free zone and mainland companies in 2026.
In this guide:
Do You Need to Register for UAE VAT?
- Mandatory: if taxable supplies (standard-rated + zero-rated) in preceding 12 months exceed AED 375,000, OR are expected to exceed AED 375,000 in next 30 days
- Voluntary: if taxable supplies exceed AED 187,500; registration is optional but beneficial (can recover input VAT)
- Exempt: certain activities are VAT-exempt (residential rent, local passenger transport, bare land); exempt-only businesses cannot register
- Zero-rated only: if all your supplies are zero-rated (exported services, certain food items), you CAN still register and recover input VAT — often beneficial
Step-by-Step UAE VAT Registration
- Access FTA Portal: eservices.tax.gov.ae
- Log in or create FTA account (if not already registered for CT)
- Click “VAT Registration”
- Complete business profile: legal entity type; UAE trade licence number; date of first taxable supply
- Provide banking details: UAE bank account IBAN for VAT refund payments
- Upload documents: trade licence, MOA, UAE bank account confirmation letter
- Declare expected annual taxable supplies
- Choose tax period: quarterly (default for most companies) or monthly
- Submit; await FTA approval
- Receive UAE TRN (Tax Registration Number): typically 5-20 business days
After UAE VAT Registration
- Issue VAT invoices: all invoices to UAE clients must include your TRN, VAT rate, and VAT amount
- File VAT returns: quarterly (28th after quarter end) or monthly
- Charge 5% VAT: on standard-rated supplies; 0% on zero-rated; no VAT on exempt
- Collect and remit: VAT collected from clients goes to FTA; minus input VAT claimed on your own purchases
UAE VAT Return Filing
- Quarterly tax period (most companies): Jan-Mar → due April 28; Apr-Jun → due July 28; Jul-Sep → due October 28; Oct-Dec → due January 28
- File via FTA eServices portal
- Pay any VAT due: via UAE bank transfer to FTA bank account details provided in portal
- VAT refund: if input VAT exceeds output VAT (common for export-heavy businesses), request refund via FTA portal