VAT registration in the UAE: thresholds, documents and deadlines
Crossing the VAT threshold starts a clock. Here's how to know when you must register and how to get it done right.
- Registration is mandatory above AED 375,000 of taxable supplies and imports in 12 months.
- You can register voluntarily from AED 187,500 of supplies or expenses.
- You must apply within 30 days of becoming required to register.
The two thresholds
- Mandatory: your taxable supplies and imports were more than AED 375,000 in the last 12 months, or you expect them to pass AED 375,000 in the next 30 days.
- Voluntary: your taxable supplies, or your taxable expenses, are more than AED 187,500.
Taxable supplies include standard-rated (5%) and zero-rated sales. Exempt supplies, such as some residential rents and certain financial services, don't count toward the threshold.
Why register voluntarily?
Voluntary registration lets you recover VAT on your business costs and can make you look more established to larger customers. It also means filing returns, so it's worth weighing the admin against the VAT you would recover.
Documents you'll usually need
- Trade licence and memorandum or articles of association
- Passport and Emirates ID of the owners and authorised signatory
- Proof of authorisation for the signatory
- Company contact details and bank details
- Turnover figures for the last 12 months, with supporting invoices or statements
- Expected turnover and details of imports or exports, if any
Deadlines and penalties
Once you are required to register, you have 30 days to apply. Late registration carries an administrative penalty of AED 10,000, so it pays to keep an eye on your rolling 12-month turnover.
After you register
You'll receive a TRN, charge VAT on your taxable sales and file a VAT return for every tax period, usually quarterly. Returns and payment are due within 28 days of the end of each period.
Our vat services cover everything in this guide, from registration to filing.
This guide is general information about UAE tax rules as of 29 October 2026, not tax advice for your business. Rules and FTA practice change; speak to an adviser before acting.