TANMIYA Business Partners
Tax

VAT in the UAE: registration and VAT returns

We handle VAT registration, returns and compliance. In the UAE the standard rate is 5%. For resident businesses, mandatory registration applies when taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed that threshold in the next 30 days; voluntary registration is available from AED 187,500 under the FTA's conditions.

When it applies

This applies to companies that exceed or expect to exceed the thresholds, or that need to analyse taxable/exempt/zero-rated transactions.

Requirements

Trade licence, turnover, purchases, contracts, import/export data and accounting records.

Timeframes

The frequency of returns depends on the Tax Period assigned by the FTA.

Common mistakes

Registering late; applying 5% to everything without checking; invalid invoices; not reconciling sales with bank statements; not reviewing the place of supply.

Content reviewed · August 2026. Fees, timeframes and requirements change: check them before you decide.

Let's talk for 30 minutes

First conversation free of charge. No obligation. No sales pitch. We tell you whether the UAE or the Gulf countries are the right fit for your case. And if they are not, we tell you that too.

We first confirm whether registration is actually required. You will find the full service, with its form and frequently asked questions, under Accounting.

Go to the service