# How to register for VAT in the UAE

> When a UAE business must or may register for VAT, the AED 375,000 and AED 187,500 thresholds, the documents you need and the steps on EmaraTax.

- Section: Business › Accounting and tax › VAT
- Last updated: 2026-10-02
- Source: https://nuzan.ai/en/knowledge/vat-registration-uae

## Overview

Value Added Tax (VAT) has applied in the UAE since 1 January 2018 at a standard rate of **5%**, under Federal Decree-Law No. 8 of 2017. Registration is made with the **Federal Tax Authority (FTA)** through EmaraTax.

## Authority

Federal Tax Authority (FTA).

## Who can apply

| Situation | Registration |
| - | - |
| Taxable supplies and imports above **AED 375,000** in the last 12 months, or expected in the next 30 days | Mandatory |
| Supplies or expenses above **AED 187,500** | Voluntary |
| Below AED 187,500 | Not possible |

You must apply within 30 days of passing the mandatory threshold.

## Required documents

- Trade licence
- Passport and Emirates ID of the owner or manager
- Memorandum or articles of association
- Proof of turnover for the last 12 months (for example sales invoices or a turnover declaration)
- Company bank account details

## Fees

Registering for VAT is free. A late registration is penalised; check the FTA's current penalty table.

## Steps

1. Sign in to EmaraTax and choose **VAT registration**.
2. Enter the business details, activities, turnover and bank account.
3. Upload the documents and submit.
4. Receive your Tax Registration Number (TRN), then charge VAT and show your TRN on tax invoices.

## Processing time

The FTA aims to process a complete application within about 20 working days.

## Official links

- [Federal Tax Authority](https://tax.gov.ae)

## Frequently asked questions

### How often do I file VAT returns?

Most businesses file quarterly. The return and payment are due within 28 days of the end of each tax period.

### Is everything taxed at 5%?

No. Some supplies are zero-rated, such as exports and some education and healthcare, and some are exempt, such as residential rent after the first supply and some financial services.

Arabic version: https://nuzan.ai/ar/knowledge/vat-registration-uae