Do you need to register?
VAT registration depends on the value of your taxable supplies and imports. The test looks back over the previous 12 months and forward over the next 30 days.
| Situation | What applies |
|---|---|
| Taxable supplies above AED 375,000 in the last 12 months, or expected in the next 30 days | Mandatory registration |
| Taxable supplies or expenses above AED 187,500 | Voluntary registration |
| Below AED 187,500 | Registration not available |
Zero-rated supplies count towards the threshold. Exempt supplies do not.
Mandatory or voluntary?
If you pass the mandatory threshold, you must apply within 30 days. Voluntary registration can still make sense below it, for example if you make mostly zero-rated supplies or have significant VAT on start-up costs that you want to recover.
Businesses that make only zero-rated supplies can apply for an exception from registration. The FTA reviews each application on its business flow.
How the process works
- Create an account on the FTA's EmaraTax portal.
- Complete the VAT registration form with your business, ownership and turnover details.
- Upload supporting evidence, such as your trade licence and turnover figures.
- Submit and respond to any FTA queries.
- Receive your Tax Registration Number (TRN) once approved.
After you register
Your TRN must appear on your tax invoices, and you must file a VAT return for every tax period, usually quarterly, by the 28th day after the period ends. Keep VAT records for at least 5 years, or 15 years for real estate.
Common mistakes
- Registering late after crossing the AED 375,000 threshold.
- Calculating the threshold on profit instead of taxable supplies.
- Forgetting to include imports and reverse-charge supplies.
- Choosing the wrong effective date of registration.
Call or WhatsApp us on +971 50 512 4558 to talk it through with our team.
This article is general information based on UAE rules as of November 2026 and is not tax advice. Rules change, so please WhatsApp us or call +971 50 512 4558 about your situation.