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VAT registration in Dubai is mandatory once your taxable supplies and imports pass AED 375,000 over the past 12 months, or will pass it within the next 30 days. You apply on the FTA's EmaraTax system, it costs nothing, and the FTA states 20 business days to process a complete application. You have 30 days from becoming liable to apply.
VAT is a federal tax run by the Federal Tax Authority (FTA), not by DET or a free zone office, so you register with the FTA wherever your licence was issued. All figures on this page come from the FTA VAT registration service page, checked . This page is general information, not tax advice: whether your supplies count as taxable, zero-rated or exempt is a question for the FTA or a registered tax agent.
Do you have to register? The thresholds
| Situation | Rule |
|---|---|
| Taxable supplies and imports over AED 375,000 in the past 12 months | Must register |
| Expected to go over AED 375,000 in the next 30 days | Must register |
| Taxable supplies, imports or taxable expenses over AED 187,500 | May register voluntarily |
| Non-resident making taxable supplies in the UAE | Must register for any amount, unless a UAE party accounts for the VAT |
Two details catch owners out. First, the test looks back over any rolling 12 months, not a calendar or financial year. A good quarter can push you over in the middle of the year. Second, the forward test means a company that signs one large contract can become liable before it has invoiced anything.
Voluntary registration is open from AED 187,500. Once registered, voluntarily or not, the company files VAT returns on the schedule the FTA sets, so whether it is worth it for you is a decision to take with your accountant or a registered tax agent.
What to have ready before you log in
EmaraTax shows the document list for your type of business once you start the form, and it can change, so read it there. In practice you will want these to hand:
- the trade licence and the MOA or other incorporation documents
- the Emirates ID and passport of each authorised signatory, and a power of attorney if someone signs for the owner
- the invoices, contracts or orders behind the turnover figure you enter
The turnover figure carries most of the weight. If it does not match what your invoices show, expect a question. If you are registering because you expect to pass the threshold within 30 days, the contract or order behind that forecast is what supports it. Clear, complete scans with stamps and signatures visible save a round of queries.
If the licence names partners who are not on the MOA, or the signatory changed since incorporation, fix that first. Our page on trade licence amendments covers the DET side.
Step by step on EmaraTax
- Sign in. EmaraTax works only with UAE Pass and is open 24 hours a day, 7 days a week. The person signing in should be an authorised signatory.
- Create the taxable person profile. This holds the company's licence details and contacts and is shared with other FTA registrations.
- Fill in the VAT registration form. Business activities, turnover figures and the people who own and sign for the company. Allow about 45 minutes.
- Upload the documents. One clear file per document is easiest to check.
- Submit and watch for queries. The FTA states 20 business days from a complete application. A query from the FTA pauses things until you reply.
- Receive the TRN. The Tax Registration Number and the certificate appear in EmaraTax. From then on you charge VAT and file returns.
What it costs
The FTA charges nothing to register for VAT. Any money you pay is a service charge for someone's time, preparing the turnover figures and the upload. Ongoing VAT returns and bookkeeping are separate work that most firms price on their own. No verified market range for VAT registration help is published on this site, so compare written quotes and check that none of them adds a "government fee" for registration.
Why applications get stuck
- Turnover that does not add up. The figure on the declaration and the invoices you upload should match. Round numbers with no backing invite a query.
- Wrong signatory. The person on EmaraTax and the signatory on the licence or MOA should be the same, or a POA should link them.
- Expired documents. An expired trade licence or Emirates ID stops the application. Renew first: see trade licence renewal.
- Late filing. Thirty days from the date you became liable passes quickly. Track your rolling 12-month total every month once you are near AED 375,000.
- Foreign documents. A parent company's incorporation papers from abroad may need legalisation and attestation before UAE authorities accept them. See company document attestation.
After you have a TRN
Registration is not the end of the FTA side. Your invoices must show the TRN, and you file VAT returns on the schedule the FTA sets for you. When the company changes its trade name, activities, partners or address, business guides citing the FTA say the change is reported on EmaraTax within 20 business days, with a penalty for late notice. That deadline comes from guides, not from the FTA page used here, so check it in your EmaraTax account.
When the business closes, market guides put VAT deregistration and the final returns before the DET cancellation. No official page found says DET checks for an FTA clearance, but an open tax registration keeps producing returns after you close. The trade licence cancellation page shows where it sits in the closing order.
Corporate tax registration is a separate FTA process with its own rules. It is not covered here.
What you can do yourself
If your accounts are clean and the signatory has UAE Pass, you can register alone. The form is long but not difficult, and the FTA charges nothing. Owners usually hand it over when the turnover figure needs work, when the company has foreign shareholders, or when no one has time to chase the application.
Registering for VAT through the partner team
Send the trade licence, the MOA and your sales for the last 12 months. The partner team compares your sales with the AED 375,000 line, prepares the registration from your invoices and submits it on EmaraTax with your signatory. FTA queries usually come from a turnover figure the invoices do not support or an unclear scan, so every file is checked before upload, and you get help preparing any reply until the TRN is issued. Tax advice, and acting for you before the FTA, is for a registered tax agent. If the licence or MOA needs updating first, you hear before filing. You get one total price, the service charge listed apart from any government fee, before work starts. For the rest of the company's paperwork, see company services in Dubai.
