How to Register for UAE Value Added Tax (VAT) — Complete Guide 2026
UAE VAT at 5% applies to most business-to-business and business-to-consumer supplies in UAE. UAE businesses meeting the registration threshold must register. This step-by-step guide covers UAE VAT registration for 2026.
In this guide:
UAE VAT Registration Thresholds
- Mandatory registration: UAE taxable supplies exceed AED 375,000 in the past 12 months OR expected to exceed AED 375,000 in the next 30 days; must register within 30 days
- Voluntary registration: UAE taxable supplies exceed AED 187,500 but below AED 375,000; can voluntarily register; allows you to claim input VAT on purchases
- Non-UAE resident suppliers: if you are outside UAE and supply goods or services to UAE customers, you may need to register for UAE VAT (non-resident registration); applies particularly to digital services suppliers
How to Register for UAE VAT — Step by Step
- Create EmaraTax account: go to EmaraTax (UAE FTA’s portal) at emaratax.gov.ae; create user account using Emirates ID (for individuals) or company registration number
- Initiate VAT registration: login to EmaraTax → Tax Registrations → Register for VAT → start application
- Complete VAT registration form: business details; activities; expected turnover; bank account details; nature of supplies (standard-rated 5%, zero-rated, exempt)
- Upload documents: trade licence; Emirates ID of authorised signatory; bank account details
- Submit application: review and submit; FTA typically processes within 20 business days
- Receive UAE VAT TRN (Tax Registration Number): TRN is your UAE VAT number; display on all invoices
UAE VAT Rates for Common Activities
- Standard rate (5%): most goods and services in UAE; professional services; IT services; consulting; retail; hospitality
- Zero rate (0% VAT, but VAT registered and can claim input VAT): export of goods outside UAE; international services; DESIGNATED free zones (specific free zones that qualify); healthcare (some); education (some); gold and diamonds (B2B)
- Exempt (no VAT, cannot claim input VAT): local financial services (interest on loans); bare land supply; residential property (not commercial)
First UAE VAT Return
- Quarterly returns: most UAE businesses file VAT quarterly; some file monthly (at FTA discretion)
- Due date: 28 days after end of the VAT quarter (e.g. if quarter ends 31 March, VAT return due 28 April)
- What to report: output VAT (VAT you charged to customers); input VAT (VAT you paid to suppliers, recoverable); net VAT payable or refund owed
- Payment: net VAT owed must be paid to FTA via EmaraTax by the due date; late payment penalty AED 1,000 for first month; 2% per month after