VAT Registration
in Dubai.

We process your VAT registration with the Federal Tax Authority. Get your official TRN in 5–20 working days and stay compliant from the very first invoice.

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XIX — VAT Dubai · UAE
Registration thresholds

When do I need to register?

Mandatory

Mandatory registration

Threshold
You exceed AED 375,000 per year in taxable supplies and imports.
Deadline
30 days from the moment you exceed the threshold or expect to exceed it.
Calculation basis
Last 12 months or forecast for the next 30 days.
Consequence
Penalties apply for late registration or failure to register.
Voluntary

Voluntary registration

Threshold
Supplies or expenses between AED 187,500 and AED 375,000.
Benefit
You can recover input VAT on purchases and supplier invoices.
Commitment
You take on the same filing obligations as a registered taxpayer.
Ideal for
Companies with UAE B2B clients and exporters.

Below AED 187,500

No registration obligation

If your annual supplies are below AED 187,500, there is no obligation — and no possibility — of voluntary VAT registration.

Step by step

How we process your
VAT registration.

Five clear steps before the Federal Tax Authority, coordinated by our UAE-based tax team.

  1. 01

    Obligation assessment

    We analyse your turnover, activity and business plan to determine whether mandatory or voluntary registration applies.

  2. 02

    Document collection

    Trade licence, passport, visa, shareholding structure, banking information and a financial summary of the last 12 months.

  3. 03

    Submission to the FTA

    We upload the file to the FTA's EmaraTax portal, validate the data and submit it formally.

  4. 04

    Review and approval

    The FTA reviews your file and issues a response. If clarifications are requested, we reply on your behalf to avoid delays.

  5. 05

    TRN issuance

    You receive your official Tax Registration Number. From that moment you can charge VAT and recover input VAT.

VAT rates

Applicable rates
in the UAE.

Rates and transactions

Rate Application Examples
5% Standard Most local commercial transactions Sale of goods, consulting, local B2B
0% Zero rate Exports and certain international services Export of goods, international transport, investment-grade gold/silver
0% Specific sectors Healthcare, education and first sale of residential property Healthcare services, education, first home
Exempt Operations outside the VAT system (non-deductible) Financial services, residential leasing, local transport
Company types

Structures we register.

01 Sole Establishment

Sole Establishment.

Sole proprietor registration with the FTA, addressing the specifics of single-owner setups and the corresponding DET licence.

02 Offshore

Offshore Company.

JAFZA / RAK ICC offshore entities have specific obligations if they conduct local UAE operations. We assess scope on a case-by-case basis.

03 Free Zone

Free Zone Company.

FTA registration with QFZP considerations: distinguishing qualifying from non-qualifying income to optimise taxation.

04 Mainland LLC

Mainland LLC.

Standard FTA registration under Ministry of Economy supervision, with full coordination of local activity.

Documentation

What we need
for registration.

Company

Corporate documentation

Trade licence
In force, with no pending renewals.
MOA
Memorandum of Association or articles of incorporation.
Shareholding structure
Org chart with UBO information.
Activity
Detailed description of the commercial operation.
Operations

Financial documentation

Financial summary
Last 12 months of revenues and expenses.
Bank account
UAE IBAN with full details.
Passport and visa
Of the majority shareholder or representative.
Emirates ID
Of the majority shareholder or authorised signatory.
Forecast
Projected turnover for the next 12 months.
Heads-up

Common mistakes
when registering.

Failing to monitor thresholds

Many companies cross the mandatory threshold without realising. The result: an automatic late-registration fine.

Incomplete documentation

The FTA requires standardised documentation. Incomplete files are returned and delay TRN issuance.

Wrong activity selected

Choosing the wrong activity category creates deductibility issues and erroneous reporting.

Not knowing the rates

Applying 5% where zero rate applies (or vice versa) can trigger retroactive adjustments with interest and penalties.

Misuse of the FTA portal

The EmaraTax portal is complex. Registration errors or lost credentials can block tax operations for days.

Special structures

Holdings, VAT groups, reverse charge: structures that require specialist knowledge to register correctly.

Why LorcaBase

VAT registration with LorcaBase.

We process your VAT registration with the FTA with technical precision and accompany the ongoing filing obligation: nothing ends with the TRN — that is where it begins.

01

Prior assessment

We determine whether mandatory or voluntary registration applies — or whether to wait. We avoid unnecessary registrations that complicate your operations.

02

Solid file

We prepare the full dossier before submission: no objections, no returns, no FTA delays.

03

EmaraTax portal

We handle the entire registration through EmaraTax, the FTA's official platform. You don't have to deal with the system.

04

Subsequent filings

After the TRN, we continue with quarterly VAT returns within deadline. Zero risk of automatic fines.

05

Holistic view

VAT coordinated with accounting, Corporate Tax and audit. One single point of contact for all your UAE taxation.

06

Native English & Spanish

Communication, training and documentation in your language. No technical barriers in tax matters.

Related services

Complement with these services.

Frequently asked questions

What people ask us most.

What is the mandatory VAT registration threshold in the UAE?

AED 375,000 in taxable supplies and imports per year. Once exceeded, registration with the FTA is mandatory within 30 days.

Can I register voluntarily for VAT if I don't reach the threshold?

Yes. Voluntary registration is available for companies whose supplies or expenses fall between AED 187,500 and AED 375,000 per year.

How long does registration with the FTA take?

Between 5 and 20 working days from full submission of the application, depending on the FTA's case volume and the quality of the file.

What is the TRN?

Tax Registration Number: the official tax number issued by the FTA after registration. It must be included on every tax invoice and VAT return.

What is the standard VAT rate in the UAE?

5% on most local transactions. There are also zero-rated transactions (exports, international transport, certain healthcare and education) and exempt operations (financial services, residential property, etc.).

What obligations apply after registering for VAT?

Issuing tax invoices showing the TRN, filing quarterly or monthly returns depending on volume, keeping records for 5 years, and complying with the reverse charge regime where applicable.

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Chapter XIX Let's talk

Your VAT registration,
processed with precision
before the FTA.

Book an initial consultation with no commitment. We will assess whether mandatory or voluntary registration applies, prepare the file and obtain your TRN in the shortest possible time.

Book a consultation
Hours Mon–Fri · 09–18 GST
Office Marina Plaza, Level 27
Dubai Marina, UAE