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VAT Registration in UAE

In order to register for VAT in UAE, entity should fill and submit an online form for VAT Registration which will be made available through the Website of the Federal Tax Authority. The VAT Registration form is expected to be available by mid of September this year.  The entities can Voluntary Register for VAT starting from the third Quarter of 2017, while it will be mandatory to register for VAT in the fourth Quarter. Once the process of registration gets completed, the applicant will be allotted with a Tax Registration Number (TRN).

Matters to Consider in relation to VAT Registration in UAE.

The entity wanting to register for VAT should consider the following matters before starting the process of VAT Registration in UAE:

  1. The first point to consider is whether the entity is going to opt for voluntarily registration or will it register for VAT when it becomes mandatory to register as per the VAT regulations in the UAE.
    2. Other point to consider is whether the entity is going to register for VAT as part of a Tax Group/VAT Group or as a single entity in the UAE.

Documents Required for VAT Registration in UAE

Following are the information or documents considered necessary for VAT Registration in UAE:

  1. Trade license
    2. Emirates ID
    3. Certificate of incorporation
  2. Articles of Association
  3. List and Description of entity’s business activities
  4. Details of Bank Account(s)
  5. Details of turnover of last 12 months
  6. Projections regarding future turnover
  7. Value of expected imports and exports
  8. Expected GCC supplies
  9. Details in relation to Customs Authority Registration.

The entity should have in hand all the above mentioned documents and information prior to starting the process of VAT Registration in the UAE.

VAT Registration Process in the UAE

The entity should use the online portal of Federal Tax Authority to register for VAT in the UAE. The entity should take the following steps in order to complete the VAT Registration process:

  1. The entity should create a new account to login
  2. Once the new account is created, the account user can register itself for VAT in the UAE. The user then should complete and submit the online registration form and after the processing of the VAT Registration form, the applicant will be provided with a TRN by the FTA.

VAT Registration Threshold

Any taxable person in the UAE whose annual supplies exceeds mandatory threshold of AED 375,000 will be required to register for VAT as per the VAT regulations in the UAE. All those entities which have their annual turnover in between AED 187,500 and AED 375,000 can voluntary register for VAT in the UAE.

For VAT registration purposes, the value of taxable supplies made by the entity for the current month and last 11 months shall be taken into account when calculating the total taxable annual supplies. The expected value of taxable supplies for the 30 days subsequent to the day at which the entity is applying for VAT registration will also be taken into consideration when determining whether the entity’s annual taxable supplies exceeds the mandatory threshold mentioned in the VAT regulations applicable in the UAE.

The exception to the above mentioned rule is that all the non-resident taxable persons in the UAE will have to mandatorily register for VAT as per the VAT regulations.

Nadeem and Umendra Chartered Accountants is a registered Audit and Accountancy firm in the UAE. We have a strong team of TAX Experts providing VAT Advisory, VAT Consultancy and VAT Implementation Services in Dubai and in other emirates of the UAE.

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