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What you need to know now
Use EmaraTax to create the taxable-person profile and submit the registration application with appropriate evidence.
- Prepare legal-entity, licence, authorised-signatory and turnover evidence appropriate to the application.
- Complete the taxable-person profile and VAT application through the current EmaraTax service.
- Retain the submitted evidence, any information requests and the approved registration certificate.
Identify the taxable person before applying
Begin with the legal person carrying on the activity and the licences and branches associated with it. A trading name is not always a separate taxable person, while separate companies should not be combined simply because their owners are the same. Establish whether resident or non-resident rules apply. This legal-person review prevents errors that are difficult to unwind after invoices, import records and returns have been created under an inappropriate registration profile.
Prepare the turnover assessment and evidence
Build the relevant historical and expected supply and import schedules using the current registration rules. Distinguish taxable supplies from exempt items and review unusual receipts rather than taking total bank credits as turnover. Reconcile the figures to invoices, agreements and accounting records. Retain the date of the assessment and the supporting documents. Profit is not the registration measure, and a business should not wait for a profitable year before reviewing whether registration is required.
Complete the current EmaraTax application
Use the official service to create or select the appropriate taxable-person profile and prepare the VAT application. Review legal names, licence information, authorised-signatory details and supporting evidence for consistency. Old videos and screenshots in a launch-era article may explain the background but should not be treated as the current interface. Keep the submission reference and answer information requests with documents that match the figures and facts already stated.
Implement the approved registration
After approval, check the certificate and effective date and retain the authority’s decision. Update invoicing, supplier information and accounting tax codes to reflect the approved position. Create a return calendar and a reconciliation process from the start, including treatment of any earlier transactions requiring review. Registration is the beginning of a continuing compliance process, so assign responsibility for monitoring account messages and preserving evidence rather than treating receipt of the number as the final task. Keep account access and responsibility details current when a finance employee leaves so application correspondence is not missed during the transition.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Compile the relevant turnover and import data.
- 02
Step 2
Assess registration and prepare the evidence.
- 03
Step 3
Submit through the current FTA route and retain the decision.
CLEAR ANSWERS
Frequently asked questions
Does profit determine the VAT threshold?
No. VAT registration uses the relevant supply and import measures.
Does a free zone licence itself remove VAT registration?
No. Assess the actual supplies and rules.
Earlier article & background First published 12 October 2017 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
The Federal Tax Authority of UAE has started registration of business entities in UAE. Any business unit or person has an annual turnover of AED 375,000 or more, then it is mandatory for them to register under VAT. Once registered they will be provided with a Tax Registration Number or TRN. You have to keep handy the following details or documents prior to start the registration process:
1. Trade License(s)
2. Certificate of Incorporation (Free Zone Companies or Establishments)
3. Memorandum of Association/Articles of Association/ Partnership Deed (if applicable)
4. Details of Bank accounts
5. Customs details, if applicable
6. Financial Statements
7. Contact address and details
8. Documents of Authorized Signatory, Emirates ID and passport of Manager or owner.
If you require any assistance, please contact us: https://dubaivat.com One of our representatives shall contact you for proceeding with your VAT Registration. In case you don’t need any assistance from us please visit the link for VAT Registration Portal:
https://eservices.tax.gov.ae/en-us/
Need Assistance?
https://dubaivat.com
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http://www.saifaudit.com
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VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
