Service Card Template |
English |
Service Code | 396-002-001-000 |
Main Service | Registration |
Service Name | VAT Registration |
Categories of Customers | All persons required to or entitled to register for VAT with the FTA. |
Service Type | Transactional |
Service Classification | Government to Government Services, Government to Business Services, Government to Customer Services. |
Service Category | Variation Service |
Service Description | Through this service, the FTA registers certain persons for VAT to allow them to obtain a Tax Registration Number and fulfill their obligations. |
Channels and Working Hours for Providing the Service | EmaraTax platform: 24 hours a day, 7 days a week |
Time Required to Submit Application | 45 minutes |
Time Required to Complete Application by the FTA | 20 business days from the date the completed application was received. |
Obligation to Sign-up | Applicable |
Required Documents and Forms | The applicant is required to complete the necessary information and attach the supporting documents, based on the legal form of the entity (whether a natural person or a legal person). The requirements vary depending on the type of legal entity. Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if applicable). Commercial registration certificate, or any official document issued by the licensing authority. A valid trade licence, along with branch licences (if any). Emirates ID and passport of owners and authorized signatories. Power of attorney document for the authorized signatory, required if the manager's name is not mentioned in the Memorandum of Association, or when adding other individuals as authorized signatories. Official declaration letter stating the total taxable supplies and monthly sales from the date of establishment until the date of application, stamped and signed by the authorized signatory. Supporting documents, such as invoices, local purchase orders, contracts, ownership deeds, completion certificates, and lease agreements, as applicable to the type of application. For expenses: at least five VAT invoices with amounts exceeding the registration threshold. Expected revenues supported by valid documents, such as purchase orders or contracts, stamped and signed by both parties. Bank letter detailing the bank account information (optional): For legal entities: the account must be in the company's name. For individuals: a personal or sole establishment account can be used. Customs information (if available). Registration documents and supporting evidence for clubs, charities, or associations (Applicable when selecting «Legal Person - Club, Charity, or Association»). Copy of the Decree (Applicable when selecting «Legal Person - Federal Government Entity in the UAE» or «Legal Person - Emirate-level Government Entity in the UAE»).
Accepted file formats: PDF and DOC. Maximum file size per document: 15 MB. |
Procedures and Steps | Sign up for an EmaraTax account through the FTA website and activate it. Access the EmaraTax account dashboard. Create New Taxable Person Profile. Click on "View" to access the Taxable Person Account. Click on "Register" under "Value Added Tax". Complete the registration process.
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FAQs | Who is required to register for Value Added Tax (VAT)? Businesses resident in the UAE: Registration for VAT is mandatory if:
The total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or is expected to exceed that threshold within the next 30 days. Non-resident businesses:
VAT registration is mandatory if:
The business makes taxable supplies in the UAE, even if the value of supplies does not exceed the threshold, unless there is another party in the UAE responsible for settling the VAT on those supplies. Who is eligible for voluntary VAT registration in the UAE? Businesses resident in the UAE that make taxable supplies may register voluntarily for VAT if: The total value of taxable supplies, imports, or taxable expenses in the past 12 months, or expected in the next 30 days, exceeds AED 187,500 (the voluntary registration threshold). When will the VAT registration certificate be received? Once the registration application is approved, the VAT registration certificate will be available in the dashboard of the taxpayer's e-Services account.
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Fees | Free |
Relevant Publications | VAT Registration |
Terms and Conditions | Registration provisions apply to any natural or legal person conducting business in the UAE, even if the person has no trade licence. The person required to register for VAT must submit a registration application with the FTA within 30 days of being required to register. In case of failure to submit the registration application within the specified deadline, late of registration penalty will be imposed by the Authority in accordance with the applicable tax laws and regulations. The taxpayer must ensure the accuracy and correctness of the data submitted during registration. In case of submitting incorrect or misleading financial data, the Authority has the right to take punitive actions as stipulated in the applicable laws and regulations.
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