For a UAE-resident business, mandatory VAT registration generally starts when taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to exceed it in the next 30 days. Voluntary registration may be available above AED 187,500. Returns are generally due by the 28th day after the tax period.
Test taxable activity, not one revenue total.
| Test | Amount | Period |
|---|---|---|
| Mandatory | More than AED 375,000 of taxable supplies and imports. | Previous 12 months or expected in the next 30 days. |
| Voluntary | More than AED 187,500 of taxable supplies and imports or taxable expenses. | Previous 12 months or expected in the next 30 days. |
| Foreign business | The resident-business threshold is not applied in the same way. | Review the non-resident rules and who accounts for the supply. |
Build a month-by-month schedule and classify each stream as standard-rated, zero-rated, exempt or outside the scope before testing the threshold. A management-accounts revenue line may combine amounts that receive different VAT treatment.
Prepare the VAT registration file.
- Entity records. Gather the licence, incorporation documents, ownership, manager and authorised-signatory evidence.
- Turnover schedule. Show taxable supplies and imports by month, with invoices, contracts and bank evidence.
- Activity explanation. Describe what is sold, where customers and suppliers are located and how goods or services flow.
- Expected supplies. Support a forward-looking threshold test with signed contracts, purchase orders or other credible evidence.
- Connected registrations. Check whether an existing Tax Registration Number, branch or tax group affects the application.
Close the VAT period before preparing the return.
Reconcile sales, purchases, imports and the VAT control accounts to the ledger. Review credit notes, reverse-charge entries, exports, bad-debt adjustments, capital assets and transactions involving related parties or designated zones where relevant.
A VAT return should be traceable from each return box to a reconciliation, from the reconciliation to the ledger, and from the ledger to invoices or other evidence. Investigate differences before filing rather than carrying unexplained balances into the next period.
Compare the draft return with the previous period and explain material movements. Confirm that sales are allocated to the correct emirate where required, imported amounts agree to available customs or portal information, and input tax is supported by valid evidence and business use.
Use the registrant's actual deadline.
The Federal Tax Authority states that filing and payment are generally due by the 28th day of the month following the end of the VAT accounting period. The registration certificate and EmaraTax account show the assigned periods and dates. Keep the submission acknowledgement and payment confirmation with the period file.
Deregistration needs its own threshold review.
Stopping a business, ceasing taxable supplies or falling below a threshold can create a deregistration question. The Federal Tax Authority requests different supporting evidence depending on the reason. Review the effective date, turnover since registration, expected next 30 days and remaining assets or obligations before applying.
UAE VAT questions
What is the mandatory UAE VAT registration threshold?
For a UAE-resident business, VAT registration is generally mandatory when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed AED 375,000 in the next 30 days. Foreign-business rules differ.
What is the voluntary UAE VAT registration threshold?
A UAE-resident business may generally apply voluntarily when taxable supplies and imports, or taxable expenses, exceed AED 187,500 over the previous 12 months or are expected to exceed that amount in the next 30 days.
When is a UAE VAT return due?
The Federal Tax Authority states that VAT returns and payment are generally due by the 28th day of the month following the end of the tax period, subject to the date shown for the registrant and official holiday rules.
Is VAT registration based on total revenue?
Not automatically. The threshold test uses taxable supplies and imports under the VAT rules. Zero-rated supplies may count while exempt or outside-scope amounts may be treated differently, so the transaction mix must be reviewed.
Official sources
Reviewed 26 August 2026. Use current Federal Tax Authority guidance and the registrant's EmaraTax account for live decisions.