2026 UAE VAT Registration FAQs

UAE VAT registration is a key link for companies to enter the Middle East market in compliance. Whether local companies, cross-border e-commerce sellers or foreign trade practitioners, they will encounter various questions during the registration process. As the Federal Tax Service (FTA) has a strict definition of registration specifications, material requirements and audit standards, many enterprises are not familiar with the rules, resulting in registration rejection, overdue violations, omission of compliance obligations and other issues. The following Zhuo Xin Xiaobian summarizes some common problems in VAT registration in UAE for reference.

question 1: Which businesses must register for VAT?

The UAE's Federal Tax Authority (FTA) stipulates that if the taxable sales in the past 12 months exceed 375000 dirhams, or if it is expected to exceed this threshold in the next 30 days, it must be registered compulsorily.

Question 2: Can companies with sales below the threshold register voluntarily?

If an enterprise wishes to deduct input tax (e. g. imported equipment, procurement services), it can apply voluntarily even if it does not meet the mandatory standards.

Question 3: Do non-resident businesses need to be registered?

Non-resident businesses (without local entities) that provide e-services to the UAE market or deliver goods locally (e. g. cross-border e-commerce) are required to register within 30 days of the first transaction.

Question 4: What core materials are required for registration?

Depending on the type of business, the list of materials is as follows:

local companies: business license, articles of association, legal person passport, bank account information, lease contract (Ejari), nearly 5 large invoices/contracts, accounting statements for the previous fiscal year.

Non-resident enterprises: parent company registration documents (notarized), legal person passport, UAE business activity certificate, cross-border transaction contract.

Freelancers: freelance license, passport, bank account information, service contract/invoice.

Question 5: What are the common material errors?

Missing translation: Non-English/Arabic documents need to be professionally translated and stamped.

Information contradiction: if the address of the business license is inconsistent with the address of the lease contract, additional explanation shall be required.

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

Question 6: How to complete the registration through the EmaraTax system?

Create an account: visit FTA official website, register with email and bind UAE Pass (resident) or mobile phone number (non-resident).

Fill in information: select the registration type (mandatory/voluntary), fill in the enterprise name, address, industry code, estimated sales, etc.

Upload files: Ensure that all files are in PDF format, with a single page ≤ 5MB.

Submission for review: The application number is generated by the system, and additional materials may be required by the FTA.

Question 7: What if the audit is rejected?

If the application is rejected, the materials shall be adjusted according to the feedback (such as supplementary turnover certificate and notarization of amendment authorization letter) and resubmitted within 7 working days.

Question 8: How do I make a quarterly filing?

Declaration cycle: based on the registration date, every 3 months to declare.

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%).

Question 9: What are the requirements for invoicing?

Required Information: Business Name, TRN Tax Number, Goods/Services Details, Amount, Tax Rate, Invoice Date.

Zero tax rate/tax exemption label: "Zero-rated" or "Exempt" must be clearly marked ".

Question 10: How long should records be kept?

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

Question 11: How to deal with the movement of goods in free zones?

If goods in the designated area enter the UAE local market, 5% VAT will be paid. Enterprises need to use the FTA-approved inventory management system to track the status of goods in real time. For example, a free zone enterprise was required to pay back taxes and fined for failing to record the goods leaving the zone.

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