How to Register for UAE VAT with the FTA — Step-by-Step 2026

How to Register for UAE VAT with the FTA — Step-by-Step Guide 2026

UAE VAT registration is mandatory if your taxable supplies exceed AED 375,000 per year. Registration is done via the Federal Tax Authority’s EmaraTax portal. This step-by-step guide covers UAE VAT registration for 2026.

Before You Begin — Check If You Must Register

• Mandatory if: taxable supplies (UAE sales) in the last 12 months exceeded AED 375,000; OR you expect taxable supplies to exceed AED 375,000 in the next 30 days
• Voluntary if: taxable supplies exceeded AED 187,500 but are below AED 375,000; voluntary registration is smart if you have significant input VAT to reclaim
• Not required if: supplies are below AED 187,500; or all your supplies are zero-rated or exempt
• Mandatory registration deadline: within 30 days of exceeding the AED 375,000 threshold; late registration penalty: AED 20,000

Step 1 — Create an EmaraTax Account

• Go to emaratax.gov.ae
• Click “Create Account”; you can sign in with UAE Pass (if you have one) or create a new EmaraTax account using your email and Emirates ID number
• Verify your email; log in

Step 2 — Link Your Business Entity

• In EmaraTax, go to “My Taxable Persons” section
• Click “Register New Taxable Person” or “Link existing TRN” (if already partially registered)
• Enter your UAE trade licence number; EmaraTax verifies the licence against government databases
• Confirm entity details (company name, emirate, licence authority)

Step 3 — Complete VAT Registration Form

• Section 1: Taxable Person Details — legal entity name, trade licence number, legal form (LLC, free zone company, etc.)
• Section 2: Contact Details — registered address, business address, contact email and phone; must be UAE address
• Section 3: Banking Details — UAE business bank account IBAN and bank name; for VAT refund payments
• Section 4: Business Activity — primary UAE trade licence activity; expected annual taxable revenue; import/export activity yes/no
• Section 5: VAT Period — FTA assigns filing frequency (quarterly or monthly based on revenue); quarterly is standard for most SMEs
• Section 6: Related Parties — declare any related companies that transact with you; determines if a Tax Group registration applies

Step 4 — Submit and Await Approval

• Submit the registration form; EmaraTax sends a confirmation email
• FTA reviews: typically 20 working days; FTA may request additional supporting documents (financial statements, bank statements showing turnover)
• Approval: receive your Tax Registration Number (TRN); 15 digits beginning with 100; example: 100123456789003
• After TRN issued: you must include the TRN on all UAE tax invoices you issue; clients can verify TRN at mof.gov.ae

Step 5 — Issue UAE Tax Invoices

• Must include: supplier name, address, and TRN; date; sequential invoice number; recipient name and TRN (for B2B); description of supply; quantity and unit price; tax rate (5% or 0%); tax amount; total amount payable
• Software: FTA-approved accounting software (QuickBooks UAE, Zoho Books UAE, Xero UAE) generates compliant tax invoices automatically