A taxpayer is required to mandatorily register for VAT if:
- total value of a taxpayer’s taxable supplies made within the UAE exceeds the mandatory registration threshold of AED 375,000 over the previous 12 months, or
- It anticipates making taxable supplies exceeding the mandatory registration threshold of AED 375,000 in the next 30 days
The businesses that don’t meet the mandatory threshold criteria can opt for voluntary registration if the Tax group not fulfilled the followings:
The annual turnover exceeds AED 187,500 but is below AED 375,000 and this threshold is expected to be exceeded in next 30 days.
In last 12-month duration, the taxable expenditure exceeds the worth of voluntary registration threshold.
Documents and details Required for VAT Registration
- A valid email id which shall be used as the login id for VAT registration and compliance purposes on the FTA website
- Are you registering as a Tax group or a single company? (A Tax group can be formed when you have two or more separate legal entities; each of which must be resident in the UAE, that are associated and which meet specific control criteria).
- Copy of valid Trade License
- Certificate of Incorporation/ Registration Certificate (if applicable)
- Are you registering mandatorily (where turnover is more than AED 375,000) or voluntarily (where turnover/expenses is more than AED 187,500)?
- Copy of emirates ID and passport of the owner/partners (all the owners/partners including sponsors)
- Mobile number and email of Authorized signatory /manager
- Copy of Passport and Emirates ID of the Manager (Manager as per license)
- Memorandum of Association (MOA)
- Contact Details of company (complete address & P.O Box with emirate)
- Primary bank account details including IBAN (This will be used for VAT refund purposes)
- List other business(es) of the directors/ partners in UAE in the last 5 years along with their Trade License copies (if applicable)
- Do you expect to provide services which are VAT exempt like Financial services, Supply of residential buildings through sale or lease, Supply of bare land& Supply of local passenger transport?
- Copy of audited/unaudited financials for the last 12 months
- Details of primary and secondary activities of the business (general description is required)
- Expected revenue and expense for the next 30 days (an approximate number)
- Supporting documents for customs registration in each Emirates (if applicable)
- Do you have a trade name that differs from the name of entity (trade name along with legal name will appear on your VAT certificate)?