02 / STEP BY STEPHow it works, step by step.
Open any step for the detail.
03 / FROM THE SOURCESWhat the official documents say.
VAT registration becomes compulsory once your taxable supplies and imports exceed AED 375,000 in the past twelve months, or are expected to in the next thirty days. Below that, you can register voluntarily from AED 187,500, which lets a young business recover input VAT.
You register through the FTA EmaraTax portal, providing your trade licence, bank details, and an estimate of turnover. Once approved you receive a VAT registration number and a tax period, usually quarterly.
After registering you must charge 5% VAT on standard-rated supplies, issue compliant tax invoices within 14 days, file VAT returns each period, and pay the net VAT due by the deadline.
Failing to register on time when you cross the threshold leads to penalties and back-dated VAT liability, so monitor your rolling twelve-month turnover closely as you grow.
Related companies under common control can register as a single VAT group, filing one return and ignoring VAT on supplies between members.
04 / THE KEY FACTSThe figures, with their sources.
| Fact | Value | Source |
|---|---|---|
| Mandatory registration threshold | AED 375,000 | UAE FTA |
| Voluntary registration threshold | AED 187,500 | UAE FTA |
| Standard VAT rate | 5% | Federal Decree-Law No. 8 of 2017 |
| Registration portal | EmaraTax | UAE FTA |
| Tax invoice deadline | 14 days from supply | UAE FTA |
05 / SOURCES & DOWNLOADSKnow what this guide rests on.
Legal basis: 1 primary source document. Laws change; verify with the issuing authority before acting.
- UAE VAT — Taxable Person Guide Jun 2018
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