Registration
UAE Registration
Note: The FTA has developed a VAT TRN Verification portal to check the validity of the TRN Numbers you receive from your business partners and suppliers. Watch the video of TRN Verification here.
The UAE VAT Registration will be done in 8 steps. During the process, you will have to declare details about the organization, its association with other businesses in the GCC, its banking details and much more.
Download the UAE Government’s official guide for VAT Registration here.
The final dates for the Registration have been announced as:
- All businesses with a turnover of more than AED 150m should apply for registration before Oct 31, 2017.
- All businesses with a turnover of more than AED 10m should apply for registration before Nov 30, 2017.
- All businesses that must be registered before 1 Jan 2018 should submit their registration before 4 Dec 2017 to minimize the risk of not being registered for the beginning of the new year.
- Deadline extended to April 30, 2018 for registration after which penalty will be levied. However, companies will have to pay VAT from January 1, 2018.
For complete details about the dates for registration, read our article on the final dates for VAT registration.
UAE VAT Registration StepsYou can download the sample VAT Registration Form made available at the end of the guide in order to practice filling the VAT registration and have all the details handily available to you at the time of registration on the UAE VAT Portal.
Step 1: About the applicant
UAE VAT REGISTRATION STEP-1- On what basis are you applying for registration?
- Do you hold a trade license in the UAE?
- Are you also applying to create or join a tax group?*
- Are you registering mandatorily or voluntarily?
*Download the UAE Government’s official guide for VAT Group Registrations here.
Step 2: Details of the applicant
Step 3: Contact Details
Step 4: Banking Details
Step 5: Business Relationships
Step 6: About the VAT Registration
Step 7: Declaration
Final Step: Review and Submit
General Information available about the UAE VAT
All business entities licensed by the various economic agencies such as the Department of Economic Development (DED), the Free Zone Authorities will be required to register and obtain a VAT Registration Number.
| Existing Companies | Sum of Turnover in last 11 months and current month |
|---|---|
| Compulsory | AED 375,000 and above |
| Voluntary | Between AED 375,000 and 187,500 |
| Not Required | Less than AED 187,500 |
Excludes the value of Exempt invoices.
| New Companies | VAT purchase till date in last 11 months and current month |
|---|---|
| Compulsory | AED 375,000 and above |
VAT Groups
A group of companies may register under a single VAT registration entity if they meet the eligibility requirements. Such a group is considered as a single taxable entity and allowed to balance the tax credit of member companies. Trade within group companies also does not attract tax.
Download the UAE Government’s official guide for VAT Group Registrations here.
Eligibility to form a VAT Group are yet to be announced but will most probably include common share-holders with majority stakes in each company.