How to Apply for VAT Registration in the UAE: Step-by-Step EmaraTax Process

VAT registration in the UAE is completed online through the Federal Tax Authority’s (FTA) EmaraTax platform. Before starting, confirm whether your business needs mandatory VAT registration or qualifies for voluntary registration. The mandatory registration threshold is AED 375,000, while the voluntary registration threshold is AED 187,500, subject to the applicable rules.

If you are ready to apply for VAT, keep your business and supporting documents prepared before starting the VAT registration application process in the UAE. This can help reduce errors, returned applications, and delays.

VAT registration in the UAE: What to prepare before applying

Before starting the EmaraTax VAT registration process, keep the following information and documents ready:

• EmaraTax account: Make sure you can sign in to your FTA account. EmaraTax can be accessed using your registered credentials or UAE Pass.
• Taxable-person profile: Create or identify the taxable-person profile for the business you want to register.
• Trade licence: Keep a valid trade licence and relevant branch licences, where applicable.
• Authorised signatory information: Maintain the details and supporting proof confirming the representative’s authority to act on behalf of the business.
• Turnover evidence: Prepare information supporting your taxable supplies, taxable expenses and the basis for registration.
• Business bank information: Bank details can be provided during registration and are recommended where available, although they may also be added later.
• Supporting documents: Depending on the legal form of the business, you may need incorporation documents, commercial registration documents, trade licences and other relevant evidence. The FTA currently specifies PDF as the accepted file format for the VAT registration service, with a maximum file size of 15 MB per document.
• Contracts and invoices: Keep relevant contracts, invoices and other evidence that can support the business activity and turnover information entered in the application.

Quick pre-application checklist

Here are a few things to keep ready before you initiate your VAT registration:

How to apply for VAT registration in the UAE via EmaraTax

The FTA VAT registration process is completed through the EmaraTax platform. The FTA currently lists the service as available 24 hours a day, seven days a week. The estimated time to submit the application is 45 minutes, while the FTA states that it generally completes the application within 20 business days from receiving the completed application.

Here is how to register for VAT in the UAE through the current EmaraTax journey.

1. Sign in to EmaraTax

Sign in to your EmaraTax account through the FTA platform. You can use your EmaraTax credentials or UAE Pass to access your dashboard.

If you do not have an account, create and activate one before starting the VAT registration process.

2. Create or select the taxable-person profile

After signing in, you will see the taxable persons linked to your user profile.

If the relevant business is not listed, create a new taxable-person profile by entering the required information. If it already exists, select it and click View to access its dashboard.

3. Start the VAT registration application

From the taxable-person dashboard, find the VAT tile and click Register to start the application. Review the guidelines and instructions displayed by EmaraTax, confirm that you have read them and click Start.

The application is divided into sections. Mandatory fields must be completed before you can move to the next section, while the application can also be saved as a draft and completed later.

4. Enter applicant and business information

The UAE VAT registration form asks for information about the taxable person and its legal structure.

Depending on the entity type selected, you may need to provide:

• Entity type
• Legal name and identification details
• Business and registration information
• Owner details
• Branch details, where applicable
• Contact information
• Business relationships
• Authorised signatory details

The fields shown can vary depending on the entity type selected. Enter the information exactly as it appears on your official business documents.

5. Add business activities and trade-licence details

Enter the main trade-licence information under the identification section and add the business activities associated with the licence. The FTA user manual instructs applicants to include all relevant business activities, with the activity code populated in the application.

If your business has branches, you may also need to provide the relevant branch licence, activities and ownership information.

6. Enter turnover and registration-basis information

The eligibility section is used to provide information about your taxable supplies and taxable expenses. The EmaraTax application allows these figures to be entered directly or uploaded using the relevant template. Amounts must be reported in AED.

The application determines whether the registration criteria are mandatory, voluntary or not applicable based on the information provided. The registration obligation and effective date are also populated in the application. If you need to change the effective date, you must provide a reason.

7. Upload supporting documents

Upload the documents required for your legal entity and application.

The FTA currently lists documents such as:

• Certificate of incorporation, Memorandum of Association or Partnership Agreement, where applicable
• Commercial registration certificate or an official document issued by the licensing authority
• Valid trade licence and branch licences, where applicable
• Customs information, where applicable
• Other supporting documents based on the entity type

The FTA's current VAT registration service accepts PDF files up to 15 MB per document.

Make sure the documents support the information entered in the form. For example, the legal name, ownership details, business activities and licence information should be consistent across the application and documents.

Why an application may be returned: Missing documents, inconsistent information, insufficient turnover evidence or details that do not support the information entered in the application can result in the FTA requesting additional information or resubmission.

8. Review the declaration

Before submission, review the complete application carefully. The review section brings together the information entered across the different sections.

Check:

• Legal and business name
• Trade licence details
• Business activities
• Owner and ownership information
• Turnover figures
• Registration basis
• Effective registration date
• Contact and bank details
• Authorised signatory information
• Uploaded documents

Once you are satisfied that the information is accurate, confirm the declaration. The FTA user manual requires the applicant to declare that the information provided is correct before submitting the application.

9. Submit and track the application

Submit the completed VAT registration application in the UAE through EmaraTax. After successful submission, the system generates a reference number. Keep this number for future communication with the FTA.

You can monitor the application status through the EmaraTax dashboard. The FTA may approve the application, reject it or request additional information.

The FTA currently states that the estimated time for completing the application is 20 business days from the date it receives the completed application.

10. Respond to requests for additional information

If the FTA needs clarification or further documents, you will receive a notification explaining what information is required. Respond through the relevant EmaraTax workflow and provide the requested information or documents.

Check your EmaraTax dashboard regularly after submission so that you do not miss an information request.

What information is required in the VAT registration form in the UAE?

The exact fields can vary depending on the entity type and business circumstances. However, the application broadly covers the following areas:

The FTA's VAT registration manual confirms that the application covers entity, licence, business activity, ownership, eligibility, contact, business relationship, bank, additional and authorised-signatory information before the final review and declaration.

Common mistakes when applying for VAT registration through EmaraTax

A few errors can lead to clarification requests, resubmission or delays.

Business name does not match the trade licence

Enter the legal business name exactly as it appears on the relevant official documents. Avoid using a shortened trading name where the form requires the legal entity name.

Incorrect registration basis selected

Review your taxable supplies, taxable expenses and the applicable registration criteria before selecting the registration basis. If the figures do not support the basis selected, the FTA may request clarification.

Turnover evidence is insufficient

Your turnover figures should be supported by appropriate business records and documents. Keep relevant invoices, contracts and financial records available in case the FTA requests further evidence.

Duplicate taxable-person profile

Check whether the business already appears under your EmaraTax profile before creating a new taxable person. Creating duplicate profiles can complicate the application process.

Wrong effective registration date

Pay close attention to the effective registration date populated by the application. If you need to change it, provide the required reason rather than entering an unsupported date.

Incomplete ownership details

Provide the required owner information and ensure ownership details are consistent with the supporting documents. The FTA's EmaraTax FAQ also confirms that owners and their respective shareholding percentages must be added, with the total shareholding adding up to 100%.

What happens after you apply for VAT registration?

Once you submit your application, the FTA reviews the information and documents. The application may be approved, rejected or returned for additional information. You can track its status through your EmaraTax dashboard.

If the application is approved, the business can access its VAT registration details through the FTA system. The registration process results in a Tax Registration Number (TRN) for eligible applicants.

After registration, businesses should:

• Download and retain the VAT registration certificate.
• Find and record the TRN.
• Configure invoices and accounting records to support VAT-compliant transactions.