How to Register for VAT in the UAE (FTA EmaraTax)
VAT is 5% on most goods and services in the UAE. A business must register when its taxable supplies and imports go over AED 375,000 in the previous 12 months. It must also register if it expects to go over AED 375,000 in the next 30 days. You can register by choice from AED 187,500. You register on the FTA EmaraTax platform. You then get a Tax Registration Number (TRN). If you register late, you will pay penalties. Check the current penalty amounts on tax.gov.ae.
At a glance
- Cost:
- Registration via EmaraTax (no fee stated by FTA)
- Total time:
- About 30 minutes to apply; approval varies
- Steps:
- 7 steps
- Where to apply:
- tax.gov.ae
Last reviewed November 2026 against official sources. Re-checked every 6 months · next review due May 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official UAE sources(November 2026).
0 of 7 steps
- Before You Go Self-check
Check whether you must register
You must register if your taxable supplies and imports went over AED 375,000 in the previous 12 months. You must also register if they are expected to go over AED 375,000 in the next 30 days. You can register by choice from AED 187,500 of taxable supplies or imports, or of taxable expenses. Exempt supplies do not count towards these limits.
Click to mark as done
- Go 10 min
Create or access EmaraTax
Use the FTA e-Services portal and log in with UAEPass. If your business is already registered for another tax, such as Corporate Tax or Excise, add a VAT request to your existing account.
Click to mark as done
- Fill / Prepare ~30 minutes
Complete the VAT registration form
Enter your business details, activities, expected revenue, and supplier information. Upload the documents asked for. Check every figure twice. A mistake can delay your approval.
Click to mark as done
- Submit & Pay Approval varies
Submit and wait for approval
Submit your application in EmaraTax. The FTA checks it. They may ask you for more documents.
Click to mark as done
- Receive On approval
Receive your Tax Registration Number (TRN)
Once you are approved, you get a TRN. Your TRN must appear on your tax invoices. You can check the current TRN verification service on tax.gov.ae.
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- Follow Up Before your go-live date
E-invoicing from 2027: pick an Accredited Service Provider
E-invoicing is separate from VAT registration, but it changes how you send invoices. From 1 January 2027, businesses with annual revenue of AED 50 million or more must send business-to-business and business-to-government invoices as structured data through an Accredited Service Provider (ASP), which also reports the tax data to the FTA. Those businesses had to appoint an ASP by 30 October 2026. Smaller businesses in scope must appoint an ASP by 31 March 2027 and start e-invoicing on 1 July 2027. Government entities go live on 1 October 2027. Pick your ASP from the Ministry of Finance list and onboard through EmaraTax. A PDF sent by email does not count as an e-invoice.
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- Follow Up Per tax period
File VAT returns on schedule
File your VAT returns for the tax periods given to you. Most businesses file every quarter, but check your own period in EmaraTax. Pay any VAT you owe by the return deadline. Keep records of all your supplies, purchases, and invoices.
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FAQ
Frequently Asked Questions
What is the VAT rate in the UAE?
The standard rate is 5% on most goods and services. Some supplies are zero-rated, and some are exempt. Check the FTA VAT guidance to see how your supplies are treated.
Can I register below AED 187,500?
No. Registration by choice starts at AED 187,500 of taxable supplies or imports, or of taxable expenses. Below that amount, you cannot register.
What if I register late?
If you register late, you will pay administrative penalties. You will also owe the output tax for the time you missed. Check the current penalty amounts on tax.gov.ae.
Does UAE e-invoicing affect my VAT registration?
This is separate from registration. If your turnover is over AED 50 million, you must appoint an Accredited Service Provider by 30 October 2026, ahead of mandatory e-invoicing from 1 January 2027. Smaller businesses in scope must appoint a provider by 31 March 2027 and start on 1 July 2027. Cabinet Decision 149/2026 also changed the VAT invoicing and input-tax rules (in force from 1 October 2026). Check the current FTA guidance for your tax periods.
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