VAT Registration Services in the UAE

Value Added Tax (VAT) has applied in the UAE since 1 January 2018 at a standard rate of 5%. If your business makes taxable supplies above the registration threshold, you must register with the Federal Tax Authority (FTA), charge VAT correctly, file returns and keep proper records. Registering late, or charging VAT before you hold a valid Tax Registration Number (TRN), both create problems. As an FTA-approved tax agent in Ajman, Safeway checks whether and when you need to register, completes the application on EmaraTax, and sets up your records so your first VAT return is accurate.

Who must register for VAT

There are two thresholds, and which one applies decides whether registration is compulsory or optional:

• Mandatory registration — required when your taxable supplies and imports have exceeded AED 375,000 in the previous 12 months, or are expected to exceed that amount in the next 30 days.
• Voluntary registration — available when your taxable supplies, imports or taxable expenses have exceeded AED 187,500. This often suits start-ups that want to recover input VAT before they reach the mandatory threshold.

Non-resident businesses that make taxable supplies in the UAE may have to register regardless of the threshold. If you are unsure which position applies to you, a short review settles it before any deadline is missed.

Documents you need to register

• Valid trade licence (and branch licences, if any)
• Emirates ID and passport copies of the owner, partners or authorised signatory
• Memorandum of Association or equivalent
• Bank account details (IBAN) in the business name
• Turnover figures and supporting evidence, such as invoices, contracts or audited accounts
• Customs registration details, if you import or export

How VAT registration works on EmaraTax

1. Access the EmaraTax account linked to your business
2. Add the business as a taxable person and start the VAT registration
3. Enter the entity, activity and turnover details
4. Upload the supporting documents and declare the authorised signatory
5. Submit and respond to any FTA queries until approval
6. Receive your 15-digit Tax Registration Number (TRN)

VAT rates and categories

• Standard-rated (5%) — most goods and services supplied in the UAE.
• Zero-rated (0%) — certain exports outside the GCC, international transport, investment-grade precious metals, and specific healthcare and education supplies. You still report these, but charge 0%.
• Exempt — many financial services, residential property (after the first supply), bare land and local passenger transport. Exempt supplies do not allow input VAT recovery.

Deadlines, returns and penalties

Once registered, most businesses file VAT returns quarterly, with returns and payment due by the 28th day of the month after the tax period ends. Late VAT registration carries an administrative penalty of AED 10,000, and separate penalties apply for late filing and late payment. Charging VAT without a TRN, or getting the treatment of zero-rated and exempt supplies wrong, are common and avoidable mistakes we help you steer clear of.

Why businesses choose Safeway

• Registration handled through a listed FTA tax agent, start to finish
• Clear advice on mandatory vs voluntary registration and the right timing
• Record-keeping set up so returns are accurate and input VAT is recovered correctly
• Ongoing VAT return filing, deregistration and voluntary disclosure support

Contact us for a VAT review of your business and we will tell you exactly where you stand.

Frequently asked questions

What is the VAT registration threshold?

Mandatory once taxable supplies and imports exceed AED 375,000 over the past 12 months (or are expected to in the next 30 days). Voluntary registration is available above AED 187,500.

What is the VAT rate in the UAE?

5% standard. Some supplies are zero-rated (0%), such as certain exports and international transport, and others are exempt, such as many financial services and bare land.

What is a TRN?

The 15-digit Tax Registration Number the FTA issues on approval. It must appear on your tax invoices.

What is the penalty for late VAT registration?

AED 10,000, with further penalties for late filing and late payment.

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