Mandatory Registration:
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
Voluntary Registration:
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)?