How to Register with VAT in UAE
A business must register for VAT if the taxable supplies and imports exceed the mandatory registration threshold of AED 375,000. However, any business may register for VAT on voluntarily basis if taxable supplies exceeds AED 187,500 Annually.
Required Documents
It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
- Valid trade licence(s)
- Passport/Emirates ID of the authorized signatory(s)
- Proof of authorization for the authorized signatory(s)
- Contact information
- Bank letter validating the bank account details of the applicant
Depending on the basis on which you are registering, other relevant documents may include:
- For taxable supplies (applicable for all legal types except Federal and Emirate Government)
o Audit report audited or non-audited financial statement.
o Self-prepared calculation sheet which may include details to calculate the taxable/zero-rated supplies based on financial records
o Revenue forecast with evidence (e.g., Local Purchase Order or Contract)
o Monthly turnover declaration for the specified periods that is signed and stamped by the authorized signatory on the entity’s printed letterhead
o Supporting financial documents (e.g., invoices/LPOs/contracts/title deed/tenancy contracts)
- For taxable expenses (applicable for all legal types except Federal and Emirate Government)
o Audit report audited or non-audited financial statement
o Expense budget report
- Articles of Association/Partnership Agreement (if applicable)
- Certificate of Incorporation (if applicable for Legal Person)
- Documents that show ownership information of the business
- Customs details (if applicable)
- Power of Attorney documents (if applicable)
- Club, charity, or association registration documents and supporting evidence (applicable if you selected “Legal person – Club, Charity or Association”)
- A copy of the Decree (applicable if you selected “Legal person – Federal UAE Government Entity” or “Legal person – Emirate UAE Government Entity”)
- Other relevant documents such as documents providing information about your organization, including its activities and size (applicable if you selected “Legal person – Other”)
- A scanned copy of the Emirates ID and passport of the manager, owner, and senior management
- A scanned copy of the land/property title deed (applicable if you selected “Legal Person – Incorporate/Legal Person – Club or Association/Legal Person – Charity/Legal Person – Federal UAE Government Entity/Legal person – Emirate UAE Government Entity/Natural Person”)
Accepted file types are PDF, JPG, PNG, and JPEG. The individual file size limit is 5MB.
Required Forms:
Below are the templates that you may need to complete and upload as part of your online application:
- Taxable supplies – Turnover declaration template
- Taxable expenses – Turnover declaration template
- Turnover declaration letter form