UAE VAT Registration for New Companies

Description

If you have just set up a company, the first part of how to register for VAT in the UAE for a new company is working out whether you need to register yet. A trade licence on its own does not create a VAT obligation. What counts is the value of your taxable supplies and imports (and, for voluntary registration, your taxable expenses), measured against the thresholds in Federal Decree-Law No. 8 of 2017 on VAT, as amended.

Registration is mandatory when your taxable supplies and imports have exceeded AED 375,000 over the previous 12 months, or you expect them to exceed that threshold in the next 30 days. You may register voluntarily when your taxable supplies and imports, or your taxable expenses, exceed AED 187,500 over the previous 12 months or are expected to in the next 30 days. The expense test matters for start-ups: a new company with substantial set-up costs may qualify before it has made many sales. Non-resident businesses that make taxable supplies in the UAE must register whatever the value, unless another person in the UAE is responsible for the tax. The same rules apply to mainland and free zone companies.

Timing is strict. Once you are required to register, the application must be submitted within 30 days. Applying late leads to an administrative penalty under the federal tax penalties regulation (Cabinet Decision No. 40 of 2017, as amended by Cabinet Decision No. 129 of 2025 with effect from 14 April 2026). The FTA can also set your registration date back to when the obligation arose, which can make VAT payable on sales you made without charging it.

VAT registration for new companies is done online through EmaraTax, the Federal Tax Authority's portal, which you sign in to with UAE PASS. You create a taxable person profile, choose to register for VAT, enter your business, turnover, customs and contact details and upload the supporting documents. The FTA says it processes a complete application within 20 business days, although a request for more information pauses that. Once approved, your VAT certificate and TRN appear in your EmaraTax dashboard. We usually plan this alongside Dubai mainland company formation or free zone company setup in Ajman, so the documents are ready as soon as the licence is issued.

After registration, your TRN must appear on your tax invoices. Most businesses file quarterly VAT returns, with monthly periods for very large businesses or where the FTA assigns them. Each return and any VAT due must reach the FTA within 28 days of the end of the tax period. Bank details are optional on the application, but if you give them the account must be in the company's name, so it helps to have your corporate bank account open first. The UAE is also moving to mandatory e-invoicing in phases from 2027, so new VAT registrants should choose invoicing software with that in mind.

VAT and Corporate Tax are separate registrations. Every company, including free zone companies, must register for Corporate Tax whatever its turnover, and a company incorporated on or after 1 March 2024 must apply within three months of incorporation (FTA Decision No. 3 of 2024). Both registrations sit under the same EmaraTax taxable person profile, but registering for one does not register you for the other. Free zone companies that want the Qualifying Free Zone Person regime also need audited financial statements, which we can arrange through our free zone annual audit service.

This service suits new mainland and free zone companies that have passed, or expect to pass, the mandatory threshold, start-ups weighing up voluntary registration on their expenses, and owners who would rather not deal with EmaraTax themselves. If you later close the company, VAT and Corporate Tax must both be deregistered as part of the trade licence cancellation. What affects our fee is whether registration is mandatory or voluntary (expense-based applications need more evidence), how many licences or branches are involved, and whether you also need Corporate Tax registration. Message us on WhatsApp or live chat for a written quote.

What's Included

• A check of whether VAT registration is mandatory or voluntary for you, based on your actual and expected supplies, imports and expenses
• Advice on your likely effective registration date and the 30-day deadline
• Preparation of the turnover declaration and supporting evidence in the form the FTA asks for
• Completing and submitting the VAT registration application on EmaraTax
• Replying to any FTA request for more information until a decision is made
• Your VAT certificate and TRN, with a note of your first tax period and return deadline
• A check of your Corporate Tax registration status and deadline

Requirements / Prerequisites

• A valid UAE trade licence or other licensing document (non-resident businesses register on a different basis)
• Taxable supplies and imports above AED 375,000 (mandatory), or supplies, imports or taxable expenses above AED 187,500 (voluntary), over the past 12 months or expected within the next 30 days
• A UAE PASS account for the person who will access EmaraTax
• Records of your sales and expenses since the company was established

Required Documents

• Trade licence, plus any branch licences
• Certificate of incorporation, Memorandum of Association or partnership agreement, as applicable
• Passport and Emirates ID copies of the owners and the authorised signatory
• Proof of the signatory's authority (for example a power of attorney), where required
• Signed and stamped declaration of taxable supplies and monthly sales since establishment
• Supporting evidence such as invoices, contracts, purchase orders or lease agreements
• For expense-based voluntary registration: VAT invoices for your taxable expenses
• For registration on expected turnover: signed contracts or purchase orders showing the expected sales
• Company bank account details (optional; the account must be in the company's name)
• Customs registration details, if you import or export
• All files in PDF, up to 15 MB each

Our Process

1. Eligibility check: we review your sales, imports and expenses to confirm whether you must or may register, and from when
2. Documents: we collect your licence, ownership and ID documents and prepare the turnover declaration and evidence
3. EmaraTax access: the authorised signatory signs in with UAE PASS and the taxable person profile is created or opened
4. Application: we complete the VAT registration form (business details, activities, turnover, customs and bank details) and upload the documents
5. FTA review: the FTA says it processes a complete application within 20 business days; a request for more information pauses this
6. Clarifications: we answer any FTA questions and resubmit if needed
7. Approval: your VAT certificate and TRN are issued in EmaraTax, and we confirm your first tax period and return deadline

Pricing

Contact us on WhatsApp for a tailored quote for this service.

Contact via WhatsApp

Frequently Asked Questions

Does a new company in the UAE have to register for VAT straight away?

No. A new licence does not trigger VAT by itself. You must register once your taxable supplies and imports have exceeded AED 375,000 over the previous 12 months, or you expect them to exceed it in the next 30 days. From that point you have 30 days to apply.

What is the VAT registration threshold in the UAE?

The mandatory registration threshold is AED 375,000 of taxable supplies and imports. The voluntary threshold is AED 187,500, which can be met through taxable supplies and imports or through taxable expenses. Both are tested over the previous 12 months or the next 30 days. Non-resident businesses making taxable supplies in the UAE have no threshold.

Can a new company register for VAT voluntarily before it has sales?

Yes, if its taxable expenses have exceeded AED 187,500 over the past 12 months or are expected to in the next 30 days. The FTA asks for evidence such as VAT invoices for those expenses. Voluntary registration lets you recover VAT on eligible costs, but you must then charge VAT and file returns, so it is worth weighing up first.

How do I register for VAT on EmaraTax?

Sign in to EmaraTax with UAE PASS, create or open your taxable person profile, select Register under Value Added Tax, complete the form and upload your documents in PDF. After approval, the certificate and TRN appear in your dashboard.

How long does VAT registration take in the UAE?

The FTA says it processes a complete application within 20 business days. If it asks for more information, the clock pauses until you respond. Preparing the documents and turnover declaration properly at the start is the best way to avoid delays.

What happens if I register for VAT late?

Missing the 30-day deadline leads to an administrative penalty under the federal tax penalties regulation, which was last amended with effect from 14 April 2026. The FTA can also backdate your registration to the date the obligation arose, so VAT may be due on sales you made without charging it.

Is VAT registration the same as Corporate Tax registration?

No. They are separate registrations in the same EmaraTax profile. Every company must register for Corporate Tax regardless of turnover; companies incorporated on or after 1 March 2024 must do so within three months of incorporation. VAT registration depends on the thresholds above.

How much does VAT registration cost for a new company?

Our fee depends on whether your registration is mandatory or voluntary (expense-based applications need more evidence), how many licences or branches are involved and whether you also need Corporate Tax registration or ongoing return filing. Message us on WhatsApp or live chat for a written quote.