VAT Registration Guide for UAE Businesses in 2024

Complete VAT Registration Guide for UAE Businesses

Value Added Tax (VAT) was introduced in the UAE on January 1, 2018, at a standard rate of 5%. Understanding when and how to register for VAT is crucial for business compliance and avoiding penalties.

VAT Registration Thresholds

Documents Required for VAT Registration

• Trade license copy
• Passport copies of owners/partners/shareholders
• Emirates ID copies of owners/partners
• Memorandum and Articles of Association
• Proof of business address (tenancy contract or title deed)
• Bank account details and bank statements
• Customs registration code (if applicable)
• Previous financial statements (if business is existing)

Step-by-Step Registration Process

1. Create FTA Account: Register on the Federal Tax Authority's eServices portal at eservices.tax.gov.ae
2. Complete Application: Fill in all required business and contact information accurately
3. Upload Documents: Submit all required documents in the specified formats
4. Await Verification: FTA typically processes applications within 20 business days
5. Receive TRN: Upon approval, you'll receive your Tax Registration Number
6. Display VAT Certificate: Display your VAT certificate at your business premises

Ongoing VAT Compliance Requirements

After registration, businesses must maintain proper VAT records, issue tax invoices, file VAT returns (monthly or quarterly), and make payments on time. The standard filing deadline is the 28th of the month following the tax period.