Tax · VAT
VAT Registration in Dubai & the UAE
We confirm whether you must register, can register voluntarily or should register as a tax group, then prepare your EmaraTax application and set up compliant invoicing so you are ready to charge VAT from your effective date.
- Mandatory & Voluntary
- VAT Tax Groups
- Filed on EmaraTax
Licensed by Dubai DET · Licence 1394564
At a glance
- AED threshold for mandatory registration
- 375,000
- AED threshold for voluntary registration
- 187,500
- Standard rate you charge once registered
- 5%
- Tax Registration Number issued by the FTA
- TRN
The threshold is simple — what counts towards it is not
A UAE business must register for VAT once its taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed that figure in the next 30 days. Zero-rated sales count towards the threshold; exempt sales do not. Registering late does not just bring a penalty — the FTA can set your effective date back to when you should have registered, leaving VAT due on sales you never charged it on.
Smartgic tests your turnover the way the FTA will: month by month, splitting standard-rated, zero-rated and exempt income and adding imports. If you are below the mandatory threshold, we tell you whether voluntary registration above AED 187,500 makes sense. We then prepare and submit your EmaraTax application, respond to FTA queries, and set up compliant tax invoices and a filing calendar so your first return is on track.
Key facts
- AED threshold for mandatory registration
- 375,000
- AED threshold for voluntary registration
- 187,500
- Standard rate you charge once registered
- 5%
- Tax Registration Number issued by the FTA
- TRN
Everything covered in VAT Registration
The concrete scope our team delivers, grouped the way we actually run your file.
Threshold & Eligibility
A clear answer on whether, when and how you register.
- Rolling 12-month turnover test
- 30-day forward-looking assessment
- Supply classification by VAT treatment
- Voluntary registration review
- Non-resident registration check
Registration on EmaraTax
The application prepared, filed and followed through to your TRN.
- EmaraTax account and taxable person profile
- VAT registration application
- Tax group and representative member set-up
- Customs code linked to your TRN
- Responses to FTA clarification requests
Ready to Trade
What needs to be in place from your effective date.
- Tax invoice and credit note templates
- VAT tax codes in your accounting system
- Pricing and quotation review for 5% VAT
- Tax period and return calendar
- Briefing for your finance team
What you gain with VAT Registration
The practical difference when the work is planned and filed properly the first time.
Right Date, Right Basis
We rebuild your rolling 12-month turnover and 30-day forecast, so you apply when the obligation starts — not months late or needlessly early.
A Clear Voluntary Decision
Below AED 375,000, we weigh the input tax you could recover against the filing work, so voluntary registration is a choice, not a guess.
Tax Groups Structured
Related UAE companies under common control can register as one tax group, filing a single return and disregarding most supplies between members.
Late Registration Handled
If you have already crossed the threshold, we file your application, work out the VAT due from your effective date and plan how to settle it.
Invoices Ready on Day One
Tax invoice and credit note templates show your TRN and every required detail, so the first invoice you issue is compliant.
Filing Calendar Set
We confirm the tax periods the FTA assigns, link your customs code if you import, and diarise every return deadline from the start.
A clear process, step by step
One adviser owns your file from first call to completion, and you always know which step you are on.
- 01
Threshold & Route Review
We analyse your sales, imports and expenses for the previous 12 months and the next 30 days, then confirm whether registration is mandatory, voluntary or better handled as a tax group.
- 02
EmaraTax Application
We set up or use your EmaraTax account, complete the VAT registration form, upload the licence, identity documents and turnover evidence, and submit it to the FTA.
- 03
FTA Queries & TRN
If the FTA asks for clarification or extra documents, we prepare the response. Once approved, your Tax Registration Number and certificate are available in EmaraTax.
- 04
Post-Registration Set-Up
We update your invoice templates, pricing and accounting tax codes, confirm your tax periods and first return deadline, and brief your team on what changes from the effective date.
Who it’s for and what you’ll need
Have these ready and we can move quickly. If something is missing, we will tell you what the authority accepts instead.
When VAT registration applies
- Mandatory: your taxable supplies and imports exceeded AED 375,000 over the previous 12 months
- Mandatory: you expect them to exceed AED 375,000 in the next 30 days
- Voluntary: your supplies, imports or taxable expenses exceed AED 187,500
- Tax group: two or more related UAE companies under common control want to file as one
- Non-resident businesses making taxable supplies in the UAE, where no one else accounts for the VAT, may need to register whatever their turnover
Documents we’ll need
- Trade licence and Memorandum or Articles of Association
- Passports and Emirates IDs of the owners and authorised signatory
- Proof of the signatory’s authority, such as a power of attorney
- Sales, purchase and import records supporting your turnover
- Contracts or orders, if you are registering on expected supplies
- Company contact details and a bank IBAN letter
- Customs code, if you import or export goods
- For tax groups: ownership and control details of each member
Need documents attested or translated? Our document clearing team can help.
VAT Registration questions
Straight answers to what clients ask us most. If yours is not here, ask us directly.
Taxable supplies — standard-rated and zero-rated — plus imports of goods and services that would be taxable if supplied in the UAE. Exempt supplies, such as certain financial services or bare land, and out-of-scope income do not count. The test is applied at the end of every month over the previous 12 months, and to your expected supplies for the next 30 days.
It can make sense once your supplies, imports or taxable expenses exceed AED 187,500 — for example, if you sell mainly to VAT-registered businesses that can recover the VAT you charge, or you are carrying set-up costs whose VAT you want to recover. The trade-off is regular returns and record keeping, and you cannot simply deregister again straight away. We set out both sides using your figures.
You create an EmaraTax user account, set up a taxable person profile for the business and complete the VAT registration application: business details, activities, turnover figures, bank details, any customs code and the authorised signatory. Supporting documents are uploaded with it. The FTA reviews the application, may ask questions, and issues your Tax Registration Number once approved. Review times are set by the FTA.
From your effective date you charge 5% on standard-rated supplies, issue tax invoices showing your TRN within 14 days of each supply, and keep records of sales, purchases and imports. You file a return for every tax period — usually quarterly — by the 28th day after it ends, and pay any VAT due by then. You can also recover input tax on business costs, subject to the rules.
Yes, if they qualify. Two or more UAE-established legal persons that are related parties under common control can apply to register as a tax group. The group files one return through a representative member, and most supplies between members are disregarded. Every member is jointly and severally liable for the group’s VAT, so the structure should be a deliberate choice.
The FTA can register you from the date you should have registered, so VAT becomes due on taxable sales from that date even if you did not charge it. A late-registration penalty can also apply; the amount is set by the authority, and we confirm the current figure for your case. We calculate the exposure, file the application and prepare the returns that need to follow.
Related services
Most clients combine these. We run them as one engagement with a single point of contact.
Let’s plan your next move
Tell us what you are planning. An adviser will come back with the route, the documents and an itemised quote — no obligation, no pressure to commit.
Visit our office
Office 44, Floor M2, BN Complex, Deira Al Muteena, Dubai, UAE
Mon – Sat, 9:00 AM – 6:00 PM (GST)
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