Mandatory, resident
AED 375,000 of taxable supplies and imports over the past 12 months, or expected within the next 30 days. The FTA says a person who is required to register applies within 30 days of becoming required to do so.
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UAE VAT Registration Support
A revenue figure by itself does not decide VAT registration. The Federal Tax Authority’s registration service, updated 19 August 2026, separates a resident mandatory threshold, a resident voluntary threshold, and a different rule for a non-resident business.
Two resident thresholds
Voluntary, resident
AED 187,500 of taxable supplies, imports, or taxable expenses over the past 12 months, or expected in the next 30 days. Voluntary registration is for a resident business that makes taxable supplies and is below the mandatory test.
A non-resident business is outside that resident threshold. The same service page says VAT registration is mandatory if the business makes taxable supplies in the UAE, unless another person in the UAE is responsible for the VAT on those supplies. The value of the supplies does not have to pass AED 375,000.
The application is on EmaraTax and produces a Tax Registration Number. Sole establishments owned by the same natural person use one number, and the threshold uses their combined activities. Branches use the parent company’s number and one return. Documents follow the legal form. The service card includes the licence, constitutional documents where they apply, identity documents, a declaration of taxable supplies, and the invoices or contracts that support the figure. The FTA says a late application can attract a penalty under the tax law. The dirham amount is not stated on this service card, so it is not stated here.
1
Company identity
Name, licence, and residence of the business are reused from the company file.
2
Existing TRN
A recorded Tax Registration Number is reused. It is not requested again.
3
The supplies
Vi asks what the revenue is made of, and over which period.
4
Supporting file
Invoices, contracts, or a supplies declaration are requested when they are not already stored.
5
You review the share
You confirm what a provider may use.
6
Application supportPreview
The provider or the authorised person submits on EmaraTax.
After a number exists, returns are VAT return filing. Recorded status sits in compliance.