How to Register for UAE VAT — Step-by-Step Guide 2026
UAE VAT registration is done through the FTA EmaraTax portal. Here is the 2026 step-by-step guide.
In this guide:
Before You Register — Confirm Eligibility
- Mandatory threshold: AED 375,000 in taxable supplies in any 12-month period
- Voluntary threshold: AED 187,500 in taxable supplies
- Below AED 187,500: Cannot register for VAT
UAE VAT Registration Steps
- Step 1: Log in to EmaraTax portal (tax.gov.ae)
- Step 2: Navigate to VAT section and select Register for VAT
- Step 3: Enter business details: Trade licence number, company name, business activities
- Step 4: Enter turnover information: Actual and projected 12-month taxable turnover
- Step 5: Provide bank account details: UAE IBAN for VAT refund if applicable
- Step 6: Declare associated businesses or tax groups if applicable
- Step 7: Review and submit application
- Step 8: Receive TRN (Tax Registration Number): Typically issued within 3-5 working days
Documents Required for VAT Registration
- UAE trade licence copy
- Passport copy of authorised signatory
- Emirates ID of authorised signatory
- Bank account details (IBAN)
- Supporting documents showing turnover (contracts, invoices, bank statements)
After VAT Registration
- Charge VAT: Add 5% VAT on all taxable UAE supplies
- Issue VAT invoices: Must include TRN number on all VAT invoices
- File quarterly VAT returns: Most businesses on quarterly cycle; submit via EmaraTax
- VAT refund: If input VAT exceeds output VAT, can apply for refund