2026 UAE VAT Registration Process Details

Since the introduction of Value Added Tax (VAT) in 2018, the UAE's Federal Tax Authority (FTA) has established a highly digital tax registration and management system. In 2026, with the full implementation of Federal Decree No. 16 of 2025 and the countdown to mandatory electronic invoices, VAT registration has evolved from a simple administrative procedure to a strategic starting point for enterprises to build compliance capabilities and avoid regulatory risks.

Material preparation

prepare the following materials according to the type of enterprise (all non-English/Arabic documents need to be translated and stamped):

1. Local companies (including free zone enterprises):

subject qualification: valid trade license, articles of association (MOA/AOA), legal person passport and Emirates ID, lease contract (Ejari) or utility bill.

Financial evidence: Statement of taxable sales for the last 12 months (stamp required), nearly 5 large invoices/contracts, bank account information (SWIFT/IBAN).

Authorization documents: if the signatory is not a legal person, a notarized power of attorney and a resolution of the board of directors shall be provided.

Free zone enterprise supplement: customs registration number, import contract.

Non-resident businesses (without local entities):

subject qualification: parent company registration document, legal person passport, UAE business activity certificate (e. g. store screenshot, contract).

Finance and business: bank account information (parent company or local account), expected sales statement, cross-border transaction contract.

3. Individuals/Freelancers:

identity qualification: freelance license, passport, Emirates ID, residence visa.

Finance and business: bank account information, turnover statement, service contract/invoice.

Online Registration

1. Create an account:

visit the official website of the UAE Tax Authority (FTA), register and activate the account by email, and bind the UAE Pass (resident) or mobile phone number (non-resident) to complete the identity verification.

2. Fill in the enterprise information:

select "Create New Taxable Person Profile" and fill in the company name, registered address, industry code, contact details (name, phone, email) and financial status (such as estimated sales).

3. Upload files:

upload all materials in the "Taxable Body File", ensuring that the file is in PDF format and the single page size is ≤ 5MB.

4. Submission of application:

after confirming that the information is correct, click "Submit" and the system will generate the application number. The registration fee is usually 500 dirhams and must be submitted with the application.

Review and Approval

1. Audit cycle:

usually 5-15 working days, FTA may require supplementary materials (such as turnover certificate, power of attorney notarization), need to reply within 7 working days.

2. Approved results:

pass: The system automatically sends an electronic version of the registration certificate, including a unique VAT tax number (TRN).

Rejected: Resend after adjusting the material based on feedback.

Post-Registration Obligations

1. Quarterly declaration:

reporting cycle: based on the registration date, reporting every 3 months (if registered on January 1, the reporting period is January-March, April-June, etc.).

Deadline: the 28th of the following month after the end of the quarter.

Declaration content: sales, input tax, tax payable (calculation formula: tax payable = (total current output tax-total current input tax) × 5%).

2. Invoice Issuance:

all sales are invoiced in compliance with the name of the business, TRN number, details of goods/services, amount, tax rate and invoice date. Zero-rated/tax-exempt transactions must be marked "Zero-rated" or "Exempt".

3. Record keeping:

sales/purchase contracts, logistics documents, bank statements and tax returns should be kept for at least 5 years for FTA spot checks.

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