UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in any past period of 12 months or less exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED187,500

A person required to register for VAT needs to submit a registration application to the FTA within 30 days of reaching the Mandatory threshold). Registration applications will be submitted via the EmaraTax portal.

(Mandatory registration) You will be required to be registered when the VAT law is in force if you are a business that is resident in the GCC and you are making supplies of goods or services in the UAE and either:
1) Your taxable supplies was more than AED375,000 in in any past period of 12 months or less; or
2) You expect that your taxable supplies will be more than AED375,000 in the next 30 days.
There is no registration threshold for foreign businesses who do not have a Place of Residence in the UAE and are making or expect to make supplies of goods or services in the UAE and there is no other person who is required to account for the VAT due in the UAE on their behalf.
(Voluntary registration) If you are not required to register, you will be eligible to apply for registration when the VAT law is in force if:
1) You expect that either your taxable supplies or expenses were more than AED187,500 in the last 12 months or less; or
2) Your taxable supplies or expenses will be more than AED187,500 in the next 30 days.

When calculating the taxable turnover figure, you must include the following:
• Taxable supplies
o Standard rated supplies
o Zero-rated supplies
o Deemed supplies
• Imported goods and services
Note:
o Do not include the value of exempt supplies
o Do not include the value of imports if you are not a resident in the UAE and your customer is responsible for accounting for VAT under the reverse charge
o If you have purchased all or part of a business, Taxable Supplies made by the acquired whole or part of the business needs to be included accordingly 
o The figure must only be reported in UAE Dirhams (AED)
o The taxable turnover starting from the trade license issue date or VAT commencement date in UAE — whichever is later — should be provided as part of the VAT registration application

• Only those expenses that are subject to VAT can be included. Include purchases of goods and services which are subject to UAE VAT.
• Exclude purchases of goods and services which are:
o Exempted from UAE VAT; or
o Out of scope of UAE VAT
Note:
o The figure must only be reported in UAE Dirhams (AED)
o The taxable expenses starting from the trade license issue date or VAT commencement date in UAE — whichever is later — should be provided as part of the registration application

This information allows the FTA to understand whether or not you will generally be in a position for VAT payment or VAT refund.

Exempt Supplies include the following:
• Supplies of certain financial services
• Supplies of residential buildings other than the first sale
• The supply of bare land
• The supply of local passenger transport

When you register for VAT, you are registering the person that is operating a business, not the business itself. A person can be an individual (i.e., operating as a sole trader), or a legal person or another form of entity (e.g., an unincorporated body such as a charity or club, a partnership or trust). A VAT registration covers ALL of the business activities undertaken by the registered person.
When you apply for VAT registration, we will ask you for information relating to the person that is to be registered and the current/intended business activities of that person.

If you qualify to join a Tax Group (if resident in the UAE, associated and which meet specific control criteria) and you do not have an existing VAT TRN, please select the relevant question within this application so you could be provided with the corresponding Tax Identification Number VAT Group (TINVG) with which you can request the prospective representative member to add you to the Tax Group. 

If you quality to apply for VAT registration exception, please select the relevant question within this application and provide supporting documents so you could be provided with the corresponding Tax Identification Number Exception (TINXC).

Yes. You will be allocated a different Tax Registration Number TRN for VAT purposes if your application for registration is successful. If you have registered for Excise Tax before, you may find the process faster as some of the related and common profile related information will be prepopulated.

No. You can only hold one TRN for VAT purposes at any one time. It is your responsibility to ensure that duplicate applications are not submitted.

The application can be submitted to FTA by you, your tax agent or legal representative.

Yes, you can save the in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email address/verified mobile number.

Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application shall be auto-rejected.

1. Processing your application:
a) Your application will now be reviewed by the FTA. If we require more information to assist with our review, we will contact you by email. You will need to provide the information requested in order for us to continue processing your application. 
b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.
c) Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention. 
2. VAT registration certificate:
a) Following approval of your registration application you will be registered for VAT, and a VAT TRN (Tax Registration Number), Generated International Bank Account Number (GIBAN) and registration certificate shall be issued to you. You can download the registration certificate from your EmaraTax account.
b) If FTA has excepted you from VAT registration, you shall be issued a TINXC number (Tax Identification Number excepted from VAT). However, a registration certificate shall not be issued for registration exception.
Important notes:
1. The status of your application will be updated in the dashboard of your EmaraTax account. You can check it at any time by log in to the EmaraTax portal. 
2. You could be liable for a late registration administrative penalty if we determine that you failed to register for VAT on time. A late registration administrative penalty of AED 10,000 could be imposed for failure to submit the application within 30 calendar days of being required to register. You can make a payment using the GIBAN or other payment options towards the settlement of any outstanding VAT or penalties.
In case you have submitted the application to join a Tax Group, you will be issued a TIN (TINVG) immediately upon submission of the application. Your application will be reviewed by the FTA when the Tax Group representative submits a Tax Group registration/amendment application in which your TINVG is included.

If you fail to notify the FTA of a requirement to register for VAT within the timeframe specified in the Tax Law, an administrative penalty of AED10,000 will be charged against you. The FTA may issue a tax assessment to collect any potentially underpaid VAT.

The application status can be viewed on the applicant’s dashboard in EmaraTax portal. The following provides a summary of the application statuses:
• Drafted: You have not completed or submitted the application form
• In Review: Your application form has been received by the FTA and is under processing
• Awaiting Information: You need to provide additional information to the FTA
• Rejected: Your application form has been rejected by the FTA
• Approved: Your application form has been approved by the FTA and you are registered for VAT

The refund request must be submitted with the FTA within 12 months from the date of completion of the newly built residence which is the earlier of the date: 
• The residence becomes occupied; or
• When it is certified as completed by a competent authority in the UAE (the building completion certificate).

You are required to submit a refund form along with supporting documentation within 12 months from the date of completion of the newly built residence. Requests submitted after 12 months have elapsed from the date of completion as per the building completion certificate will generally be rejected. However, in certain instances, the request may still be accepted.

Where the refund application is submitted post the stipulated due date, the request may still be accepted in certain instances such as when:
• The applicant can’t submit the refund due to involvement in military service or due to illness.
• There is any legal dispute to the new residence.
• Due to some technical issue which made the residence not to occupy even after obtaining the completion certificate.

In order for a refund claim to be considered by the FTA, it must meet the following conditions: 
• Expenses must relate to a newly constructed building which is to be used solely as a residence of the applicant and/ or his/ her family. 
• Services provided by contractors, including services of builders, architects, engineers, and other similar services necessary for the successful construction of a residence. 
• Building materials, being goods of a type normally incorporated by builders in a residential building or its site, but not including furniture or electrical appliances. 

The UAE national can claim VAT against construction related expenses, but the list excludes the following:
• Furniture
• Electrical appliances
• Landscaping, such as trees, grass and plants
• Garden furniture and ornaments and sheds
• Swimming pools
• Children play structures

The applicant may request a refund for more than one residence; however, a separate request must be filed for each residence. Moreover, each request must meet the requirements on an independent basis.

A claim may not be made in connection with a building that will not be used solely as a residence, for example as a hotel, guest house, hospital or for other similar purposes. Should the building be used for any purpose other than being the residence of a UAE national after receiving the special refund, the FTA will require the applicant to repay any VAT refunded to him as a result of breaching the above condition.

The estimated time to complete the application by the FTA is 20 business days from receipt of a completed request. In certain instances, however, the FTA may require additional time to process your request and the FTA will inform you when this is required. If the request submitted is incomplete and the FTA requires additional information, you will need to provide the additional information and re-submit the application and once submitted the time process will reset.

Once your claim is approved, the FTA will aim to issue the refund within 5 business days. The refund will be paid in United Arab Emirates dirhams (AED). Please note that the actual transfer of the funds and receipt of the payment will depend on the receiving bank. The receiving bank may also impose additional charges.

• When changes are made through the ‘edit’ option, they are automatically reflected on the profile and the FTA’s approval is not required.
• When changes are made through the ‘amendment’ option, they are reflected on the profile only once approved by the FTA.

The following details can be updated by using the amendment functionality.
• Entity details (applicant information)
• Identification details (trade license, associated activities and owners)
• Eligibility criteria 
• Business relationships.
• Contact details
• Authorized signatory and declaration.

The following details can be updated by using the edit functionality.
• Banking details 
• Additional details (GCC activities, customs registration information)

Yes.

The application can be submitted to FTA by you (VAT Registrant), your tax agent or legal representative.

No. You cannot submit another amendment application when one Amendment Application is already under review with the FTA for the same account and tax type.

Yes. Your failure to inform the FTA any change in circumstances that requires updating of the VAT registration records may result in levy of late amendment penalty of AED 5,000 in first instance and AED 10,000 subsequently. 

It depends on the amendment application being submitted. For more details, please refer to the “Documents required" section in this page. Ensure that any data you type in the application is identical to the relevant supporting documents in order to avoid resubmitting your application.

Yes, you can save the in-progress application as a draft and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email/verified mobile.

1. Processing your application:
a) Your application will now be reviewed by the FTA. If we require more information to assist with the review, we will contact you through the email. You will need to provide the information requested in order for us to continue processing your application. 
b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.
c) Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention. 
2. Issuance of updated VAT registration certificate post Amendment
a) Following approval of your Amendment application, your tax records will be updated. You can download the updated VAT registration certificate from your EmaraTax account.

The application status can be viewed on the applicant’s dashboard in their EmaraTax account. The following provides a summary of the application statuses:
• Drafted: You have not completed or submitted the application form
• In Review: Your application form has been received by the FTA and is under processing
• Awaiting Information: You need to provide additional information to the FTA
• Rejected: Your application form has been rejected by the FTA
• Approved: Your application form has been approved by the FTA and tax records successfully updated

Yes, you can save the in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. You will receive notifications on your registered email/verified mobile reminding you to complete your application.

Generally, the person seeking a reconsideration should submit the reconsideration application to the FTA. However, submissions will also be accepted from:
• Your appointed Tax Agent; or
• Your appointed Legal Representative.
If you are a member of a Tax Group, the reconsideration request should be submitted by the Representative Member of the Tax Group. Note that Tax Advisors (who are not registered Tax Agents) are not permitted to submit any reconsideration requests on behalf of another person.

The FTA may take 45 business days to respond back to you from the date it received your completed reconsideration application.

Yes. You can raise a reconsideration and waiver request for a penalty at the same time with FTA.

Only decisions issued by FTA to a Taxpayer are subjected to reconsiderations. Any responses to requests such as inquiries, complaints or clarifications are not considered as decisions. Hence reconsideration requests cannot be raised for such responses.

A reconsideration request specific to a decision made by FTA in relation to a Taxable person associated to a profile can be made by selecting the “My Reconsiderations” from within the Taxable person dashboard.
Any reconsideration request for a decision on any application not specific to a Taxable person can be raised by clicking the “Reconsideration” tile in “Other Services” after logging into the EmaraTax portal without selecting any Taxable person.

Yes, you can dispute a decision by the reconsideration committee in Tax Dispute Resolution Committee (TDRC) in Department of Justice.