UAE VAT Registration and Filing:
Thresholds, Returns and Deadlines
UAE VAT is 5% on most goods and services. Registration with the Federal Tax Authority (FTA) is mandatory when your taxable supplies and imports exceed AED 375,000 over the previous 12 months, and voluntary from AED 187,500. Maven& handles your registration, tax invoices, returns, refunds and deregistration, and keeps your records VAT-ready.
- Registration on EmaraTax and your TRN
- Returns filed within 28 days of each tax period
- Threshold, zero-rating and exemption position checked
- Get your free setup quote
- UAE VAT partner
Standard UAE VAT rate
Most goods and services are taxed at 5%. Some supplies are zero-rated or exempt.
Mandatory registration threshold
Register when taxable supplies and imports exceed AED 375,000 in 12 months or are expected to within 30 days.
Days to file after each tax period
Returns and payment are generally due within 28 days of the end of each quarterly or monthly tax period.
- Who must register
Who needs to register for UAE VAT
Businesses above the threshold
Taxable supplies and imports above AED 375,000 in the previous 12 months, or expected within 30 days, require registration.
Businesses below the threshold
You can register voluntarily from AED 187,500 of supplies, imports or taxable expenses, for example to recover VAT on startup costs.
Free zone companies
Free zone companies are generally subject to VAT. Special treatment applies to goods in designated zones, so confirm your position.
Non-resident businesses
Non-residents making taxable supplies in the UAE may need to register, and the AED 375,000 threshold may not apply. Check before you trade.
What are the key UAE VAT rules, deadlines and penalties?
VAT has applied in the UAE since 1 January 2018. These are the points that most often catch businesses out.
- Registration: mandatory above AED 375,000 of taxable supplies and imports, and voluntary from AED 187,500 of supplies, imports or taxable expenses.
- Late registration: a missed deadline carries an AED 10,000 administrative penalty.
- Filing: most businesses file quarterly and some monthly, as assigned by the FTA. The return and any VAT due are generally payable within 28 days of the period end.
- Tax invoices: must show your TRN and meet FTA invoice rules, so set up invoicing before your first taxable sale.
- Records: keep VAT records for at least five years.
- Deregistration: apply within 20 business days if you stop making taxable supplies.
- Zero-rated and exempt supplies: exports and international transport are generally zero-rated, while residential rent is exempt. Zero-rated supplies still count towards the threshold.
- Registration types
Mandatory vs voluntary VAT registration
Both routes give you a Tax Registration Number (TRN) and the same filing duties. The difference is why you register and when.
| Feature | Mandatory registration | Voluntary registration |
|---|---|---|
| Who it applies to | Businesses above the threshold | Businesses below the mandatory threshold |
| Trigger | Taxable supplies and imports above AED 375,000 in the previous 12 months, or expected within the next 30 days | Taxable supplies and imports, or taxable expenses, above AED 187,500 |
| When to register | Generally within 30 days of reaching the threshold | At any time once you qualify |
| Charge 5% VAT on sales | Yes | Yes |
| Recover VAT on business costs | Yes, where the cost relates to taxable supplies | Yes, where the cost relates to taxable supplies |
| Returns | Quarterly or monthly, due 28 days after the period | Quarterly or monthly, due 28 days after the period |
| Where we help | Threshold check, registration and filing | Registration case review and filing |
Also see corporate tax registration and filing and accounting and bookkeeping.
- VAT positions
Three common VAT positions
Registrant
For businesses above AED 375,000
- 5% VAT on taxable sales
- Input VAT recovery on business costs
- Return every quarter or month
- Records kept for five years
Final cost depends on your turnover, the number of transactions and the filing frequency, and is confirmed in your itemised quote.
Registrant
For businesses above AED 187,500
- Available below AED 375,000
- Qualifies from AED 187,500 of supplies or expenses
- Lets you recover VAT on startup costs
- Same filing duties as mandatory registrants
Final cost depends on your turnover, the number of transactions and the filing frequency, and is confirmed in your itemised quote.
Group
For related businesses filing together
- Related businesses register as one taxable person
- One return for the group
- Supplies between members are generally disregarded
- Eligibility rules and ownership tests apply
Final cost depends on your turnover, the number of transactions and the filing frequency, and is confirmed in your itemised quote.
How much do VAT registration and filing cost?
The FTA charges no fee to register for VAT. Our cost depends on your turnover, the number of transactions and how often you file. Maven& gives you an itemised quote before you start.
- Threshold and registration assessment
- VAT registration on EmaraTax
- VAT-compliant invoicing and bookkeeping setup
- Quarterly or monthly return preparation and filing
- Refund claims and deregistration, where needed
- Deadline reminders
- How it works
How to register and file UAE VAT in 5 steps
Check your threshold
We review your taxable supplies, imports and expenses against the mandatory and voluntary thresholds.
Register on EmaraTax
We submit your application on EmaraTax and receive your Tax Registration Number (TRN).
Set up invoicing and records
We set up VAT-compliant tax invoices and bookkeeping so your records are return-ready.
Prepare and file your return
We reconcile output and input VAT and prepare your return for the assigned period.
Pay, claim and keep records
We file before the deadline, confirm payment or refund, and set up the records you must keep.
Documents required for VAT registration
Most registrations need only a few documents to start. Send us what you have and we will tell you what is missing for your VAT position.
- Trade licence copy
- Memorandum of Association or incorporation documents
- Passport and Emirates ID of owners and the authorised signatory
- Turnover for the last 12 months and expected turnover
- Bank account details and business contact details
- Supplier and customer details, for the registration application
- Previous TRN, if re-registering
- Why Maven&
Why choose Maven& for UAE VAT registration and filing
One dedicated consultant
One consultant handles your trade licence, visas, Ejari and bank account introductions, so you never repeat yourself to a new team.
Transparent, itemised pricing
Every quote lists government fees, office, visa and service costs line by line, with no hidden extras after you sign.
Right VAT position before you file
Thresholds, zero-rating and exemptions depend on your facts. We check your position first, so you register on time and charge the right VAT.
Licence, visas and bank in one process
Company formation, residence visas, corporate tax registration and bank introductions are handled as one coordinated plan.
- VAT FAQs
UAE VAT: frequently asked questions
The standard VAT rate is 5% on most goods and services. Some supplies are zero-rated, such as exports and international transport, and some are exempt, such as residential rent.
When your taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to within the next 30 days. Generally you must register within 30 days of reaching the threshold.
Yes. Voluntary registration is available when taxable supplies and imports, or taxable expenses, exceed AED 187,500. It lets you recover VAT on business costs.
Most businesses file quarterly and some file monthly, as assigned by the FTA. The return and any VAT due are generally payable within 28 days of the end of the tax period.
A Tax Registration Number is issued by the FTA once your VAT registration is approved. It must appear on your tax invoices.
Late registration carries an AED 10,000 administrative penalty. Late filing and late payment penalties also apply. We confirm the current penalty schedule with the FTA for your case.
Generally yes, if its taxable supplies pass the threshold. Special treatment applies to goods moved between designated zones, so the answer depends on your activity and location. We confirm your position before you register.
Zero-rated supplies are taxable at 0%, so you can still recover input VAT, and they count towards the registration threshold. Exempt supplies are outside the VAT charge, so you generally cannot recover related input VAT.
Usually your trade licence, incorporation documents, passports and Emirates IDs, 12-month turnover details and bank details. See the full list above, and we will tell you what is missing.
Keep VAT records for at least five years. Longer periods apply to some records, such as certain real estate transactions, so check your case with us.
Reviewed by the Maven& corporate setup team. Last reviewed: October 2026. Rules and fees change, so we confirm current requirements with the relevant authority before you commit.
Ready to register for VAT or file your return?
Get a clear, itemised quote and a VAT plan built around your business. Talk to a Maven& consultant today.
Related services
More from Corporate Services.
Business setup guides
