Documents Required for VAT Registration in UAE (2025 Guide)

VAT (Value Added Tax) registration is mandatory for business entities in the UAE that exceed the compulsory or voluntary registration threshold. The FTA requires certain documents from businesses during the registration process to ensure adherence to VAT law. Preparing the necessary VAT registration documents properly is essential for obtaining a Tax Registration Number (TRN). It helps to avert delays and incur potential fines. This article explains the required documents for UAE VAT registration, along with the eligibility criteria and other compliance requirements for businesses.

Who Must Register for VAT in UAE?

1. Compulsory VAT Registration

Companies must register for VAT if their taxable turnover over a year exceeds AED 375,000. They are:

• Companies trading and selling goods and services in UAE
• Exporters and importers of taxable goods
• E-commerce companies and online businesses
• Freelancers and consultants operating above the VAT limit

2. Optional VAT Registration

Optional VAT registration is appropriate for companies with taxable turnover ranging from AED 187,500 to AED 375,000.

• Plan to expand operations and anticipate meeting the threshold in short term
• Required to recover VAT on company purchases
• Need B2B activities, where providers desire VAT-registered trading entities

3. Free Zone & Offshore Firms VAT Registration

• Approved Free Zones – Particular exemptions of VAT will apply to some businesses
• Non-Approved Free Zones – They need to register just like mainland businesses
• Offshore Companies – VAT registration only if they are carrying on taxable business in the UAE

Companies are required to determine their VAT registration status considering their turnover and taxable activity on an annual basis.

Documents Required for VAT Registration in UAE

Businesses need to upload certain documents on the FTA e-Services portal for VAT registration. Documents vary depending on the business nature and organization type.

1. Documents for Business Identification

Trade License Copy – It is proof that the business has been registered in UAE

Certificate of Incorporation (in case of offshore and free zone business)

Articles of Association (AOA) or Memorandum of Association (MOA) – It is a document of ownership and structuring of the business

2. Owner & Partner Identification Documents

Passport copies of owners, partners, and shareholders

Emirates ID copies of all authorized signatories

Copies of residence visa (if any)

3. Financial & Tax Documents

Financial Records or Statements of Turnover – Accounting for taxable turnover in excess of VAT thresholds

Bank Account Details – VAT IBAN of the company

Customs Registration Number (if applicable) – For firms dealing with import/export

4. Contact & Business Information

Document proving business address (Ejari or tenancy agreement)

Business contact details (telephone number, e-mail address, and web URL)

Proper documentation is essential to avoid rejection of FTA and registration without any issues.

Step-by-Step VAT Registration in UAE

Step 1: FTA Account Registration

Visit FTA e-Services Portal – https://eservices.tax.gov.ae

Register and verify your email address

Login to FTA dashboard

Step 2: Fill VAT Registration Form

Enter business details, trade license number, and turnover

Select mandatory or voluntary registration

Upload VAT registration documents as per the requirement

Step 3: Submission of Application & Waiting for FTA Approval

The FTA takes 20 business days to process the application

If they are accredited, they are given a Tax Registration Number (TRN)

Businesses must start charging VAT on taxable supplies when they register

VAT-registered businesses must comply with UAE tax laws, including issuing VAT invoices, filing tax returns, and maintaining financial records.

Common Delay Reasons for VAT Registration

Inadequate documents – Proper uploading of all the required documents

Inadequate fiscal data – The revenue accounts must satisfy VAT qualification requirements

Mismatch in trade license information – The information should match FTA records

Inadequate bank account information – Required for VAT refund and payment

To avoid delays, companies must check the documents before uploading.

Post-Registration Compliance for VAT Registered Companies

The instant a business is allocated a Tax Registration Number (TRN), it must fulfil FTA VAT obligations, including:

• Issuance of VAT-Friendly Bills – Must contain TRN, breakdown of VAT, and invoice number
• VAT Returns – Monthly or quarter return on the FTA portal
• Keeping VAT Books – Companies must keep VAT books for five years
• Payment of VAT Dues on Time – to be paid on or prior to the 28th day of the subsequent month

Default will incur penalties, fines, and legal issues.

VAT Registration Penalties in UAE

Businesses are required to register for VAT within the specified time limit. Businesses that fail to do so within the specified time period might face penalties, including:

Non-Compliance Issue	Penalty (AED)
Late VAT registration	10,000
Late VAT return submission	1,000 (first offense), 2,000 (second offense)
Inaccurate VAT invoice	5,000 per invoice
Not maintaining VAT records	10,000 – 50,000

 

Conclusion

VAT registration is a mandatory requirement for businesses with an annual turnover over AED 375,000. Providing proper VAT registration documents on time ensures smooth application and UAE tax compliance. Businesses are advised to seek the expert services of premier Tax Consultants in UAE to seamlessly meet VAT requirements and ensure compliance. Contact us today, and we shall be glad to assist you.  

FAQ

Q – What documents are required for UAE VAT registration?

A – Below are the documents that have to be furnished by companies for VAT registration:

• Copy of Trade License
• Passport & Emirates ID copies of partners and owners
• Financial statements or proof of income
• Bank details
• Import/export trade (Customs Registration Number)
• Business address proof (Ejari or tenancy agreement)
• Providing the right documents equals a smooth VAT registration process with the Federal Tax Authority (FTA)​.