VAT registration in the UAE and every return filed by the 28th
A UAE company registers for VAT once its turnover passes AED 375,000 in 12 months, free of charge at the tax authority, and we file the application and then every return.
No registration yet. From AED 187,500 of taxable sales or costs the company can register and recover the VAT it pays.
VAT registration threshold in the UAE: who registers, and when
Registration is compulsory once taxable sales and imports pass AED 375,000 in 12 months, or will pass it in the next 30 days. The application is due within 30 days of that day.
A company registers early once its taxable sales or its costs pass AED 187,500. It then recovers the VAT on its setup costs and shows a tax registration number to its customers.
Spending counts for early registration. After company formation in the UAE, a company with AED 187,500 of taxable costs applies before its first invoice and claims the VAT back.
Exports carry 0% VAT and count towards the threshold. A registered exporter recovers the VAT it pays on its UAE costs.
Sales in your own shop and on marketplaces add up to one turnover figure, and imports join it. We total them against both thresholds.
A business with no base in the UAE registers from its first taxable sale here, whatever its turnover, unless a UAE customer accounts for the VAT on that sale.
UAE VAT rates: 5%, 0% and exempt
To add the 5% to a price or take it out of a total, use the UAE VAT calculator.
5%
- VAT on the related costs
- Recovered
- What it applies to
- Most goods and services sold in the UAE, sales from a free zone to the mainland among them
0%
- VAT on the related costs
- Recovered
- What it applies to
- Exports outside the GCC, international transport, the first sale of a new home, listed education and healthcare, investment-grade precious metals
Exempt
- VAT on the related costs
- Stays a cost
- What it applies to
- Residential rent, bare land, financial services with no explicit fee, local passenger transport
Designated zones
- VAT on the related costs
- Set sale by sale
- What it applies to
- Goods inside a free zone on the authority's list follow special rules. Services there follow the standard ones
What clients write about Legarithm
4.8 on Google from 26 reviews.
We had long been looking for someone to register a company in the UAE and help with the account. With Legarithm it went as it should: a clear process, help with the documents, no red tape.
Everything is well coordinated and clear. Half an hour of the first meeting was more useful than two weeks of trying to work it out myself.
What VAT registration costs in the UAE
The Federal Tax Authority charges nothing to register a company for VAT. Our prices are before VAT.
Accounting with VAT returns
from $350 a monthGet a quote- Federal Tax Authority's registration fee
- AED 0
- VAT registration alone
- in your quote
- VAT returns without accounting
- in your quote
- Deregistration
- in your quote
VAT filing in the UAE: return periods and due dates
28 daysTax periods and the due date
The Federal Tax Authority assigns each registered company a tax period. A company with turnover below AED 150 million files every quarter, and one at AED 150 million or more files every month. The return and the payment are due within 28 days of the end of the period, on EmaraTax, the authority's portal.
5 yearsOther quarters, refunds and credits
The authority also assigns quarters that end in other months than those in the table, and the 28-day rule stays the same. Each return sets the VAT you charged against the VAT you paid. When you paid more, the difference is refunded or carried forward, and a refund is claimed within 5 years of the end of the tax period.
| Tax period | Return and payment due |
|---|---|
| January to March | 28 April |
| April to June | 28 July |
| July to September | 28 October |
| October to December | 28 January |
| One month, for monthly filers | The 28th of the next month |
VAT fines in force from 14 April 2026
We file every application and return before its date. The law prices a missed one as follows.
| What went wrong | Fine | Detail |
|---|---|---|
| Late registration | AED 10,000 | No application within 30 days of passing the threshold |
| Late return | AED 1,000 | AED 2,000 for a repeat within 24 months |
| Late payment | 14% a year on the unpaid VAT | Charged monthly from the day after the due date |
| Incorrect return | AED 500 | None when it is corrected before the filing date |
| No tax invoice or credit note | AED 2,500 | For each case found. What the invoice carries: tax invoice format in the UAE |
| Prices shown without VAT | AED 5,000 | A price tag shows the price with the VAT in it |
| Records not kept | AED 10,000 | AED 20,000 for a repeat within 24 months |
| Late deregistration | AED 1,000 a month | Up to AED 10,000 |
New VAT rules in the UAE for 2026
Five changes took effect or were dated during 2026. The returns we file follow each of them.
| From | What changed |
|---|---|
| 1 January 2026 | The reverse charge needs no self-invoice. A refund of excess VAT is claimed within 5 years. The authority can deny input VAT on a purchase that forms part of tax evasion |
| 14 April 2026 | A new table of fines. Unpaid VAT now carries 14% a year, charged monthly |
| 1 October 2026 | Supplier checks before input VAT is deducted: identity, address, risk signs, and a bank confirmation once purchases from one supplier pass AED 375,000 in 12 months |
| 1 October 2026 | Input VAT on staff costs is recovered in 6 named cases, among them transport to work, a phone for work and housing the job requires |
| 1 January 2027 | E-invoicing becomes mandatory for companies with revenue of AED 50 million or more, and on 1 July 2027 for the rest |
AED 10,000Small purchases and the supplier checks
The supplier checks leave small purchases alone. One under AED 10,000 before VAT needs none, unless your purchases from that supplier pass AED 100,000 in 12 months. The company checks a supplier at the first deal and again after 12 months, and keeps the evidence with a written policy that names who does the checks.
We check each purchase invoice before its VAT enters the return and keep the evidence with your records, as set out in input VAT recovery and the supplier checks.
What we do for the VAT of your UAE company
We check your turnover against both thresholds and prepare the application. You receive a TRN, the tax registration number that goes on your invoices: how to check a TRN. The same portal takes your corporate tax registration.
We prepare each return from your books and file it by the 28th day after the period.
We collect the tax invoice behind every claim. When you paid more VAT than you charged, we claim the difference back or carry it forward.
We set the VAT treatment of each cross-border sale and purchase, including the reverse charge, where the buyer accounts for the VAT.
A free zone company in the UAE follows the same thresholds and charges 5% on sales to the mainland. We set the treatment of goods that stay inside a designated zone.
When taxable sales stop or fall below AED 187,500, we file the deregistration on time. Before an audit we review the filed returns and the contracts behind zero-rated sales. The order of the tax deregistrations when a company closes is in company liquidation in Dubai.
How to register for VAT on EmaraTax, step by step
- 1 to 2 days1
We check the thresholds
We go through your last 12 months of sales, imports and costs and tell you whether registration is compulsory or worth doing by choice.
- 2 to 3 days2
Documents and EmaraTax profile
You upload the registration documents in your account. We create the company's taxable person profile on EmaraTax and attach them.
- then3
We file the application
We complete the VAT registration form with the signed declaration of turnover and submit it.
- up to 20 business days4
The authority issues the TRN
The Federal Tax Authority completes a full application within 20 business days. We answer its questions until the number is issued.
- 1 to 2 days a period5
We set up the return cycle
We note the tax periods the authority assigned, connect your accounting data and reconcile the VAT charged and paid.
- by the 28th6
We file every return
You see each return in your account before we file it.
Documents for VAT registration and for each return
Documents
For the registration
- Trade license and certificate of incorporation
- Passport and Emirates ID of the owners and the signatory
- Signed declaration of turnover for the last 12 months
- Sample invoices, contracts or purchase orders
- The company's bank account details
- Customs registration, where the company imports
For each return
- Sales and purchase ledgers, or access to your accounting software
- Tax invoices issued and received, imports included
- Credit notes and adjustments
- Bank statements for the period
You send them in your account. We check each document the day it arrives and tell you what is missing.
See the platformQuestions about VAT registration in the UAE
Who is eligible for VAT registration in the UAE?
A business may register from AED 187,500 of taxable sales, imports or costs in 12 months and has to from AED 375,000 of sales and imports. A foreign business registers from its first taxable sale in the UAE, unless its UAE customer accounts for the VAT.
How do I register for VAT in the UAE?
On EmaraTax, the Federal Tax Authority's portal. You create the company's profile, fill in the VAT registration form, attach the license, the IDs and a signed turnover declaration, and submit. We do all of it for you.
How long does it take to get a TRN?
3 to 5 days for our threshold check and the EmaraTax profile, then up to 20 business days at the authority, which is four calendar weeks.
Does a free-zone company charge VAT?
Yes. It charges 5% on sales to the mainland like any other company. Goods that stay inside a designated zone follow special rules, and services there follow the standard ones. See the difference between a free zone and a designated zone.
Can a new company register for VAT before its first sale?
Yes. Taxable costs count: with AED 187,500 of them in 12 months, or expected in the next 30 days, the company registers by choice and recovers the VAT.
Do I need a tax agent to register for VAT?
No. A registered tax agent is optional. We prepare and file your application and your returns as part of accounting in the UAE.
When does e-invoicing become mandatory in the UAE?
In two steps: 1 January 2027 for companies with revenue of AED 50 million or more, 1 July 2027 for every other company. It covers invoices to other businesses and to government bodies, sent as data through an accredited provider. What to prepare is in e-invoicing in the UAE: dates and scope.
Get a quote for your UAE company
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
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Updated 21 October 2026. Reviewed by Vladyslav Drapii, Founder.
