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UAE VAT Registration

UAE VAT Registration

Businesses can register for UAE VAT tax through the e-services section on the Federal Tax Authority (FTA) website. However, they need to create an account first.

Important basics about VAT registration

Who is registered under VAT?

When you register under VAT you are registering the person that is operating a business, not the business itself. A person can be an individual i.e. operating as a sole trader, or a legal person or another form of entity (e.g. an unincorporated body such as a charity or club, a partnership or trust). A VAT registration covers all of the business activities undertaken by the registered person.

Registration criteria For businesses resident in the GCC

A business that is resident in the GCC and is making supplies of goods or services in the UAE is required to be registered under VAT when:

  1. It has a turnover of more than AED 375,000 in the last 12 months; or
  2. It expects its turnover to be more than AED 375,000 in the next 30 days.

A business will be eligible to apply for registration if:

  1. Either it has a turnover or expenses (which will be subject to VAT) more than AED 187,500 in the last 12 months; or
  2. It expects that either your turnover or expenses (which will be subject to VAT) will be more than AED 187,500 in the next 30 days
Registration criteria For Federal or Emirate Government bodies and Charities

All Designated Government Bodies and Designated Charities must register under VAT, whether or not they are otherwise required or eligible for registration (subject to relevant entity being listed in Cabinet Decision).

Registration criteria For businesses resident outside the GCC

Businesses are required to register under VAT if they are making or expect to make supplies of goods or services in the UAE.

Do I have to register if I already have a Tax Registration Number (“TRN”) for Excise Tax?

Yes. You will be allocated a different TRN for VAT purposes if your application for registration is successful.

Can one person have more than one TRN for VAT?

No. A person can only hold one TRN for VAT purposes at any one time. Branches are not separate legal entities; only the entity to which the branches belong to should apply for registration where that entity meets the relevant criteria. Even if businesses are operating via branches in more than one Emirate, only one VAT registration is required.

How can a Tax group get registered under VAT?

A Tax group can be formed between two or more legal persons (each of which must be resident in the UAE), that are associated and which meet specific control criteria. The prospective representative member of the Tax group is the only member who can create the group. In order to create a Tax group, and if you are the representative member, you must first apply for VAT registration in the normal manner using the standard VAT registration application form. Upon submission of the application, you will be allocated a Tax Identification Number (TIN) which is required in order to be able to proceed and complete a Tax group registration form. Please note that this is not a TRN and cannot be used for VAT purposes. A separate Tax group registration application will also have to be completed. Only when the group application has been accepted and approved will you be issued with a TRN.

What if the business only produces zero-rated supplies?

If the business only makes zero-rated supplies, it may apply to be excepted from registering for VAT. It must still complete a VAT registration application, but it should answer “Yes” to the question: “Are you applying for an exception from VAT registration?”

What information will businesses need to fill in when completing the registration application

During the application process you will be asked for various documents relating to the business activities. The required documentation will vary depending on the profile of the applicant. Below is a guide showing the types of documents that may be requested, depending on the legal status of the applicant.

Natural Person Incorporated Bodies (e.g a company etc) Other non- corporate bodies (e.g partnerships etc) Government entity
Trade License(s) Trade License(s) Trade License(s) Law or decree of establishment
Partnership Agreement (if applicable) Certificate of incorporation (if applicable) Certificate of incorporation (if applicable) Contact Information
Contact information Articles of Association/Partnership Agreement (if applicable) Club or Association Registration Bank Account Details
Bank Account Details Contact information Contact information Customs Details (if applicable)
Financial Statements Bank Account Details Bank Account Details Authorized Signatory documents
Customs details (if applicable) Financial Statements Financial Statements
Passport and Emirates ID Customs details (if applicable) Customs details (if applicable)
Authorized Signatory documents Authorized Signatory documents
Passport and Emirates ID of manager, owner and senior management Passport and Emirates ID of manager, owner and senior management

You are required to upload copies of documents in some cases. Accepted file types are PDF, JPG, PNG and JPEG. The individual file size limit is 2 MB.

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