How to Register for UAE VAT and What Happens Next 2026 — Complete Beginner Guide
Registering for UAE VAT is a milestone for UAE free zone companies crossing the AED 375,000 revenue threshold. Here is what happens before, during, and after registration.
In this guide:
Before You Register
- Check your threshold: Add up your UAE-taxable supplies in the last 12 months; if above AED 375,000 you must register
- Voluntary option: If between AED 187,500 and AED 375,000, you can voluntarily register (useful if you have recoverable input VAT)
- Choose your accounting software: You need VAT-compatible accounting software before you start issuing VAT invoices
Registration Process
- Portal: tax.gov.ae (EmaraTax portal)
- Login: UAE Pass or email login
- Application: Fill in company details, taxable supply figures, bank account details
- Documents: Trade licence; MOA; Emirates ID if applicable
- Result: Receive TRN (Tax Registration Number) within 2-5 working days
What Happens After VAT Registration
- Effective date: VAT applies from the effective date set in your TRN certificate
- Update invoices: All invoices issued from effective date must include TRN and 5% VAT
- Set up accounting: Configure accounting software for VAT tracking
- First VAT return: File by 28 days after your first VAT period ends
- Input tax recovery: You can now recover VAT on business expenses (input VAT)
Common First-Timer Mistakes
- Issuing VAT invoices before registration: Illegal; wait for TRN before charging VAT
- Not telling customers: Notify existing clients that you are now charging VAT
- Missing first return: Set a calendar reminder immediately; the first VAT return is easy to miss