UAE VAT Registration Guide — When and How to Register Guide 2026
UAE VAT (Value Added Tax) at 5% has applied since January 2018. Understanding when you must register and how to register correctly is critical for UAE businesses. This guide covers UAE VAT registration for 2026.
In this guide:
UAE VAT Registration Thresholds
- Mandatory registration: register for UAE VAT if your taxable supplies (sales) in the last 12 months exceeded AED 375,000; OR if you expect taxable supplies in the next 30 days to exceed AED 375,000
- Voluntary registration: you may voluntarily register for UAE VAT if your taxable supplies in the last 12 months exceeded AED 187,500 (but are below AED 375,000); voluntary registration allows you to reclaim input VAT on your business expenses
- Below AED 187,500: no registration needed; you cannot charge VAT on your invoices; you cannot reclaim VAT you pay on purchases
- Tax Group: related businesses under common ownership can register as a single VAT group; intra-group supplies are disregarded for VAT purposes; single VAT return for the group
UAE VAT Zero-Rated Activities
- What zero-rated means: supply is taxable (VAT applies) but at 0% rate; supplier can still reclaim input VAT; no additional cost to the customer
- Zero-rated supplies: international transport of passengers and goods; educational services (most); healthcare services; investment gold, silver, platinum; first supply of residential buildings; exports from UAE
UAE VAT Exempt Activities
- What exempt means: supply is NOT taxable; supplier CANNOT charge VAT; supplier CANNOT reclaim input VAT on related costs
- Exempt supplies: local passenger transport (taxis, public buses); residential property rental (after initial sale); certain financial services (margin-based, not fee-based)
UAE VAT Registration Process (EmaraTax)
- Create an EmaraTax account at emaratax.gov.ae; link your Emirates ID or UAE Pass
- Submit VAT registration application; provide company details, trade licence, financial information, bank account details, expected turnover
- FTA processes the application in 20 working days typically
- Receive Tax Registration Number (TRN); 15-digit number beginning with 100
- Activate your first VAT return period; file quarterly or monthly depending on your annual turnover
UAE VAT Returns
- Filing frequency: if annual taxable supplies exceed AED 150 million, monthly returns; otherwise quarterly returns
- Deadlines: quarterly return due 28 days after the quarter end; Q1 (Jan-Mar) due 28 April; Q2 (Apr-Jun) due 28 July; Q3 (Jul-Sep) due 28 October; Q4 (Oct-Dec) due 28 January
- Payment: pay any VAT due at same time as filing; late payment penalty 2% per month on outstanding VAT