UAE VAT Registration

VAT Registration Process:

• Steps for VAT Registration:
  • When a business is required to register for VAT, or voluntarily would like to register for VAT, it should complete an Online VAT registration form
  • The online VAT registration form will be available in the FTA’s portal https://tax.gov.ae/index.aspx
  • During the application process, various documents will be requested to validate the information provided. The required documents should be uploaded along with the application
  • Supporting documents will include are:
    • Documents identifying the authorized signatory e.g.Passport Copy, Emirates ID
    • Trade License
    • Other official documents authorizing the entity to conduct activities in UAE
  • Following approval of the application process, a Tax Registration Number will be provided

  The application form should be completed by an authorised signatory person of the business e.g.Director, Owner, person holding Power of Attorney to sign on behalf of the business etc.

• Before registration for VAT, consider the following:
  • Are you required for mandatory registration for VAT or voluntary registration?
  • Are you applying for single VAT registration or registration of VAT Group?
  • Should have the supporting documents & information before applying for VAT registration as these are required for uploading for registration e.g. Trade License, Certificate of Incorporation, Emirates ID, Articles of Association, and Bank Account Details etc.
• Documents related to business required for VAT registration:
  • Description of business activities
  • Last 12 months turnover figures
  • Projected turnover figures
  • Expected values of Imports and Exports
  • Whether you expect to deal with GCC Suppliers or Customers
  • Details of Customs Authority registration, if applicable
• Record-Keeping Documents required for VAT Registration:
  • Book of Accounts and any information necessary to verify the entries:
    • Annual Accounts
    • General Ledger
    • Purchase Day Book
    • Invoices Issued or Received
    • Credit Notes and Debit Notes
  • Additional records required e.g. VAT account
  • Any other information as directed by FTA
  • Taxable persons for VAT must in addition retain the records at least for 5 years