How to register for VAT in the UAE through EmaraTax

VAT registration in the UAE is completed online through EmaraTax, the Federal Tax Authority’s tax services portal. The form is manageable when your documents and turnover figures are ready. Without them, 45 minutes can become several afternoons.

This guide explains the thresholds, required documents, application steps, and filing obligations. For a broader introduction, read Alaan’s complete UAE VAT registration guide.

What is VAT in the UAE?

Value Added Tax is an indirect tax charged at different stages of the supply chain. The UAE introduced VAT on 1 January 2018, and the standard UAE VAT rate is 5% for most taxable goods and services.

Registered businesses generally collect output VAT on sales and recover eligible input VAT paid on business purchases. The difference is reported to the FTA through a VAT return.

Who must register for VAT in the UAE?

The registration requirement depends on the value of your taxable supplies and imports.

These figures come from the FTA’s VAT registration guidance.

Non-resident businesses may need to register when they make taxable supplies in the UAE, even below AED 375,000, unless another UAE party is responsible for settling the VAT.

VAT registration for a new company

A new company does not need 12 months of trading history. Registration becomes mandatory if it expects taxable supplies and imports to exceed AED 375,000 within the next 30 days.

Contracts and confirmed purchase orders can support expected revenue. Forecasts without supporting evidence are unlikely to do much heavy lifting.

Documents required for VAT registration

Requirements vary by legal form and business activity. According to the current FTA VAT registration service page, commonly requested documents include:

• Certificate of incorporation, Memorandum of Association, or partnership agreement, where applicable.
• Commercial registration certificate.
• Valid trade license and branch licenses.
• Emirates ID and passport copies for owners and authorized signatories.
• Power of attorney when the signatory’s authority is not shown in the incorporation documents.
• A signed and stamped declaration of taxable supplies and monthly sales.
• Supporting invoices, contracts, purchase orders, lease agreements, or completion certificates.
• Evidence supporting expected revenue, where relevant.
• Customs information, if applicable.
• A company bank account letter, which the FTA lists as optional.

Documents must be uploaded as PDFs, with a maximum size of 15 MB each. Check that legal names, dates, license numbers, and turnover figures agree across the application.

How to register for VAT through EmaraTax

The FTA estimates that a prepared application takes about 45 minutes to submit.

Step 1: Create an EmaraTax account

Open the EmaraTax portal, register using your email address and phone number, and activate the account.

Suggested screenshot: EmaraTax sign-up page
Alt text: EmaraTax account registration page

Step 2: Create a taxable person profile

Sign in and select Create new taxable person profile. Enter the entity’s details exactly as they appear on its legal documents.

Check for an existing profile before creating another one. Duplicate profiles tend to produce duplicate problems.

Suggested screenshot: Create new taxable person profile
Alt text: Taxable person profile option on EmaraTax

Step 3: Start the VAT registration

Select View beside the correct taxable person. Find Value Added Tax and select Register.

Suggested screenshot: VAT registration service
Alt text: VAT registration option on the EmaraTax dashboard

Step 4: Complete the application

Provide the requested information about:

• The legal entity and applicant.
• Business activities and addresses.
• Trade licenses.
• Owners and authorized signatories.
• Taxable supplies, expenses, imports, and exports.
• Customs and bank details, where applicable.

Choose mandatory or voluntary registration based on the business’s circumstances. Make sure every turnover figure can be traced to an uploaded document.

Step 5: Upload supporting documents

Upload the relevant PDFs using descriptive file names. 2026-trade-license.pdf will be easier to identify than scan-final-3.pdf.

Step 6: Review and submit

Check the legal name, turnover, registration reason, dates, and attachments. Submit the declaration and save the application reference number so you can track its status.

How do you get the VAT certificate?

The FTA aims to complete a fully documented application within 20 business days. Requests for additional information can extend the process.

Once approved, the VAT registration certificate becomes available through the EmaraTax dashboard. It shows the effective registration date and the business’s 15-character Tax Registration Number, or TRN.

Download the certificate and check the details. The TRN must appear on compliant tax invoices.

What happens after registration?

Registered businesses must issue tax invoices, keep suitable records, calculate VAT, and submit returns for the periods assigned by the FTA.

The FTA requires businesses to file VAT returns and make related payments within 28 days after the end of each tax period.

Before filing:

1. Reconcile taxable sales and output VAT.
2. Review purchases and recoverable input VAT.
3. Check zero-rated and exempt transactions.
4. Complete the VAT 201 return in EmaraTax.
5. Review the net amount and submit the return.
6. Pay any VAT due by the deadline.

Alaan’s guides explain how to calculate UAE VAT.

Common VAT registration mistakes

Applications commonly run into trouble when businesses:

• Enter turnover that does not match their evidence.
• Use a trade name instead of the legal name.
• Upload expired or incomplete documents.
• Choose an unsupported registration date.
• Treat exempt and zero-rated supplies as the same.
• Create separate registrations for branches of one legal entity.

The FTA generally requires a parent company and its branches to use one TRN and submit one VAT return.

Keep purchase records ready

Accurate expense records support input VAT claims. Missing receipts and unclear descriptions make filing harder and leave finance teams chasing colleagues several months after anyone remembers the purchase.

Alaan’s expense management platform captures receipts and extracts VAT, TRN, and vendor details. Its accounting automation syncs expense data with supported accounting systems, leaving finance teams with cleaner records to review.

H.E. Khalid Ali Al Bustani, Director General of the FTA, has described the Authority’s awareness work as a way to create “an environment that is conducive to self-compliance.” Good records are where that starts.

Frequently asked questions

How much is VAT in the UAE?

The standard UAE VAT rate is 5%. Some supplies are zero-rated or exempt, depending on their nature and the conditions in UAE VAT law.

What is the VAT registration threshold in the UAE?

Mandatory registration begins at AED 375,000 in taxable supplies and imports. The voluntary threshold is AED 187,500.

Is VAT registration free?

Yes. The FTA does not charge a fee for submitting a VAT registration application through EmaraTax.

How long does VAT registration take?

The FTA’s stated processing time is 20 business days after receiving a complete application. Missing or inconsistent information can delay approval.

How can I download my VAT certificate online?

After approval, sign in to EmaraTax and open the taxable person’s dashboard. The VAT certificate will be available there for download.

When are UAE VAT returns due?

The return and any related payment are generally due within 28 days after the end of the assigned tax period. Check the deadline shown in EmaraTax because tax periods can differ between businesses.

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