Taxation Services

VAT Registration in UAE

VAT registration is mandatory once a business’s taxable turnover exceeds AED 375,000 in any rolling 12 month period, and voluntary registration is available above AED 187,500. Taxable turnover includes standard rated and zero rated supplies as well as imports.

Registering on time, in the right way, matters: late registration carries an administrative penalty, and businesses that no longer meet the criteria must deregister correctly to avoid further charges. We assess your position, register or deregister you through EmaraTax, and keep your VAT status accurate.

Mandatory, Voluntary, and Exception

Mandatory registration required when taxable turnover exceeds AED 375,000, with the application due within 30 days of crossing the threshold.
Voluntary registration available above AED 187,500, often used by start ups to recover input VAT on early costs.
Exception from registration businesses making only zero rated supplies may apply to be excepted, removing the need to file returns.

What’s Involved

Threshold assessment we review your turnover and forecasts against the mandatory and voluntary thresholds.
Application we prepare and submit the registration application, with supporting documents, through EmaraTax.
TRN issuance we obtain your 15 digit VAT Tax Registration Number.
Group registration we advise on VAT group registration for related entities where it is beneficial.
Deregistration we handle deregistration when turnover falls below the threshold for the required period or supplies cease.

Key Benefits

Correct, on time VAT registration.
Avoidance of late registration penalties.
Input VAT recovery where voluntary registration applies.
The right structure through VAT grouping where relevant.
A clean exit through proper deregistration.

Why Legacy Partner

We set registration up alongside compliant invoicing and return filing, so you are ready to operate correctly from your first tax period — not just registered on paper.

Frequently Asked Questions

When your taxable turnover exceeds AED 375,000 over the past 12 months, or you expect it to within the next 30 days. The application is then due within 30 days.

It can be worthwhile if you are above AED 187,500 and incur input VAT you would like to recover, particularly during start up. We can assess whether it suits your situation.

When you stop making taxable supplies, or your turnover stays below the voluntary threshold for 12 consecutive months.

A trade license, owner identification documents, financial statements or turnover projections, and bank account details are commonly required, with the exact list depending on legal structure.

Standard rated supplies, zero rated supplies, and imports count toward the threshold, while exempt supplies are generally excluded.

Two or more related legal persons under common control, each established in the UAE, can typically apply to be registered as a single taxable person.

Late registration exposes the business to an FTA administrative penalty and can create a VAT liability backdated to the date registration should have taken effect.

A non resident making taxable supplies in the UAE can be required to register regardless of turnover, since the AED 375,000 threshold test applies primarily to UAE residents.

A business that makes only zero rated supplies may apply to the FTA to be excepted from registration, avoiding the compliance burden where there is no output VAT to collect.

Yes, an intending trader with documented evidence of a future taxable business, such as signed contracts or a trade licence, can apply for registration ahead of making actual supplies.

A fresh application is generally required, and the FTA issues a new Tax Registration Number rather than reinstating the previous one.

Yes, a registered tax agent can prepare and submit the application, though the business remains legally responsible for the accuracy of the information provided.

VAT Registration in UAE

Mandatory, Voluntary, and Exception

What’s Involved

Key Benefits

Why Legacy Partner

Frequently Asked Questions

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?

VAT Registration in UAE

Mandatory, Voluntary, and Exception

What’s Involved

Key Benefits

Why Legacy Partner

Frequently Asked Questions

When must I register for VAT?

Should I register voluntarily?

When can I deregister?

What documents are typically required for VAT registration?

What is included when calculating taxable turnover for the registration threshold?

Who qualifies for VAT group registration?

What happens if a business registers for VAT late?

Can a non resident business be required to register for VAT in the UAE?

What is the exception from VAT registration?

Can a new business register for VAT before it starts trading?

What happens to the TRN if a business deregisters and later needs to register again?

Can a tax agent handle the VAT registration process on our behalf?

Strategic Partners

Insights On Tax & Audit

Ready to establish your legacy?