Why Register for VAT on Time?
Registering for VAT in the UAE is not optional for businesses that meet the thresholds. Registering on time ensures compliance, allows you to reclaim most input VAT on business expenses, and avoids substantial penalties for late or non-registration. Beyond compliance, a correct registration sets up smooth VAT reporting and refund claims later on.
Quick Checklist: Documents & Information to Have Ready
- Trade license (with issuing authority, license number, and expiry date)
- Certificate of incorporation (for free zone companies)
- Memorandum or Articles of Association
- Owner/manager passport and Emirates ID details
- Authorized signatory passport and contact details
- Bank account details (IBAN, BIC, and bank country)
- Customs registration number (if you import/export goods)
- Turnover proof: turnover declaration form and sample invoices
Step 1 — Create Your Account on the FTA Portal
Start by creating a login on the Federal Tax Authority (FTA) portal. The process is straightforward and similar to signing up for any online service: provide an email, mobile number, and company details, then verify via the link sent to your inbox. Once logged in, click “Add a new taxable person” to begin the VAT registration flow.
Step 2 — Complete the VAT Registration Form
The form is divided into eight main sections. You can save progress and return later using Save as draft. Use Save and continue to move between sections. The sections are:
- Applicant details
- Business/entity details
- Contact details
- Banking details
- Business relationships
- About VAT registration (activities, turnover, imports/exports)
- Declaration (authorized signatory)
- Review & submit
Applicant Details
Select the legal basis of the application (for most startups, this will be a legal person such as LLC, LLP or partnership). Indicate whether you hold a valid UAE trade license and whether you are joining a tax group. You must also choose between a mandatory and a voluntary registration.
Mandatory registration: if taxable supplies exceed AED 375,000 in the last 12 months or are expected in the next 30 days. Voluntary registration: if taxable supplies exceed AED 187,500 in the last 12 months or are expected in the next 30 days.
Business / Entity Details
Enter the legal name of the company in English and Arabic exactly as shown on the trade license. If you trade under a different name, indicate the trade name. Upload the trade license and provide the issuing authority, license number, and expiry date.
Also, add owner details (English and Arabic names, passport, and Emirates ID) and upload the certificate of incorporation if applicable. Finally, include the manager’s details as per the MOA or trade license.
Contact Details
Provide the company’s address, phone number, and other basic contact information. Keep these accurate the FTA will use them for official correspondence.
Banking Details
Enter the company’s bank account details: IBAN, BI, C, and whether the bank is inside or outside the UAE. These details are used for refunds, so ensure accuracy to prevent delays later.
Business Relationships
Disclose any other UAE businesses that senior management, owners or directors have been involved with in the last five years. This includes companies that are liquidated or where the person is no longer involved.
About the VAT registration (financial and operational details)
This is the most important section and requires careful attention.
Business Activities
Select the business activity or activities from the dropdown menu that best match your operations. You may not find an exact match for the trade license wording, so choose the closest description. Multiple activities can be selected.
Turnover and Thresholds
Declare turnover for the past 12 months and expected turnover for the next 30 days. Upload the FTA turnover declaration form and any supporting invoices. If you do not meet the mandatory or voluntary thresholds, registration may be refused.
Tax Positions and Exemptions
Mention any anticipated exempt sales. Also, indicate if you expect taxable expenses to exceed taxable sales — this signals an expected refund position.
Imports, Exports, and GCC Activity
Declare whether you will import or export goods and whether you will trade in GCC states. For GCC activity, specify the GCC state, expected values, and any known TRNs. Use the “Add GCC activity” option for each state.
Customs Registration
If you import or export physical goods into or out of the UAE, provide your customs registration details, including the Emirate of registration and supporting proof. Click “Add customs registration” after entering the details.
Option for VAT Exemption
If your business will only make zero-rated supplies, there is a specific exemption option. This is applicable only when you expect exclusively zero-rated sales. Note that selecting this means you will not file VAT returns or receive a TRN. Instead, you will receive a TIN.
Effective Date of Registration
Specify the effective date based on when you crossed the threshold or when you prefer registration to start. If you choose an earlier date than the standard effective date, provide an explanation.
Declaration
Provide details for the authorized signatory. This person is responsible for legal decisions and official communications with the FTA. Multiple authorized signatories can exist, but only one person’s information can be submitted as the primary contact. Select your preferred communication language and mode, and confirm all declarations.
Review and Submit
Carefully review all entered details. Once satisfied, apply for approval. After submission, monitor the email used for registration. The FTA may request additional documents or clarifications through the portal. Respond promptly to avoid delays.
After Approval
Once approved, the FTA dashboard will show your TRN, TRN certificate, effective date of registration, and the due date for your first VAT return. Keep copies of these documents and ensure your accounting systems are set up to file VAT returns on time.
Common Mistakes
- Spelling mismatch: Ensure English and Arabic names match the trade license exactly to avoid processing delays.
- Bank details: Provide the correct company bank account to prevent refund issues.
- Manager details: Use the manager named in the MOA or trade license.
- Turnover proof: Upload the FTA turnover declaration form and sample invoices when requested.
- Save as draft: Use this if you need to gather documents before finalizing the form.
- Customs number: Add this if you trade goods internationally to avoid later complications.
When to Seek Professional Help
If you are unsure about thresholds, effective dates, tax group decisions, or preparing turnover proofs, consult a tax or accounting professional. Proper guidance reduces the risk of errors that can lead to penalties or delayed refunds.
