How to Get a VAT Certificate in UAE: 2026 Step-by-Step Guide
Short answer: To get a VAT certificate in the UAE:
- Create an account on the Federal Tax Authority’s EmaraTax portal.
- Complete the VAT registration application with your trade licence, owner IDs, bank details and turnover evidence.
- Submit it. Registration is free.
- Download the VAT registration certificate, showing your Tax Registration Number (TRN), from EmaraTax once approved.
Registration is mandatory once your taxable supplies exceed AED 375,000 in the past 12 months or are expected to in the next 30 days. Buyers checking a business on BusinessFinder.me should always ask for the seller’s VAT certificate and returns. Learn how to start a business in Dubai.
What is VAT in the UAE?
Value Added Tax (VAT) was introduced in the UAE on 1 January 2018 at a standard rate of 5%. It is charged on most goods and services at each stage of the supply chain. VAT-registered businesses collect VAT on their sales (output tax) and can usually recover VAT paid on their business purchases (input tax), paying the difference to the Federal Tax Authority (FTA). Some supplies are zero-rated (such as many exports) or exempt (such as certain residential property and local passenger transport). Our offshore company in the UAE guide explains the details.
What is a VAT certificate?
A VAT registration certificate is the official document issued by the FTA confirming that your business is registered for VAT. It shows:
- the business’s legal name and address
- the Tax Registration Number (TRN)
- the effective date of registration
- the first VAT return period
Customers, suppliers, banks and government entities often ask for it, and your TRN must appear on tax invoices.
Who must register for VAT?
| Registration type | Threshold |
|---|---|
| Mandatory | Taxable supplies and imports above AED 375,000 in the past 12 months, or expected to exceed it in the next 30 days |
| Voluntary | Taxable supplies or expenses above AED 187,500 |
| Non-resident businesses | Generally required to register if they make taxable supplies in the UAE and no one else is liable to account for the VAT |
Check the latest rules on the Federal Tax Authority website.
What documents do you need?
- A valid trade licence
- Passport and Emirates ID copies of the owners and the authorised signatory
- The memorandum or articles of association, or a partnership agreement
- Proof of authorisation for the signatory
- Contact details and the business address
- Bank account details (IBAN)
- Turnover for the last 12 months and expected turnover, with supporting evidence such as invoices or audited accounts
- Customs registration details if you import or export
How do you apply for a VAT certificate step by step?
- Sign up on EmaraTax: create an account, which can be linked to UAE PASS, and add your business as a taxable person.
- Start VAT registration: fill in your business details, activities, turnover, banking and customs information.
- Upload documents: attach the documents listed above.
- Submit and track: the FTA reviews the application and may ask for more information.
- Download the certificate: once approved, your TRN and VAT certificate are available in your EmaraTax account.
Many businesses use a registered tax agent to prepare the application and avoid rejections.
What happens after you register?
- Issue tax invoices showing your TRN and VAT
- File VAT returns, usually quarterly, and pay on time
- Keep records for the required retention period
- Update the FTA when your business details change
- Deregister if you stop making taxable supplies or fall below the thresholds
What are the penalties for not registering?
Businesses that fail to register on time, file late or keep poor records face administrative penalties under the UAE’s tax procedures rules. The FTA publishes the current penalty schedule. Registering on time and filing accurately is far cheaper than fixing problems later.
Why does a VAT certificate matter when buying or selling a business?
When buying a business in the UAE, the VAT certificate and past returns help confirm declared turnover and show whether the company is compliant. Unpaid VAT or penalties can become the buyer’s problem in a share purchase. Read how to buy a business in Dubai, browse businesses for sale and trade licences for sale, and see where to buy or sell a business in Dubai.
Key takeaways
- UAE VAT is 5% and is administered by the Federal Tax Authority.
- Registration is mandatory above AED 375,000 of taxable supplies, and voluntary above AED 187,500.
- Apply free of charge on the EmaraTax portal with your trade licence, IDs, bank details and turnover evidence.
- The VAT certificate shows your TRN, which must appear on tax invoices.
- Buyers should check the VAT certificate and returns during due diligence.
Related guides
- How to Register a Mainland Company in Dubai: Steps, Documents and Costs
- Business in Dubai: Dos and Don’ts When Starting a Company
- How to Set Up a Real Estate Business in Abu Dhabi: ADREC and DARI
- How to Start a Medical Equipment Company in Dubai
Frequently asked questions
How do I get a VAT certificate in the UAE?
Register for VAT on the Federal Tax Authority’s EmaraTax portal. Once approved, download the VAT certificate showing your TRN.
Is VAT registration free in the UAE?
Yes. The FTA does not charge a fee for VAT registration, although tax agents charge for their services.
What is the VAT registration threshold in the UAE?
Mandatory registration applies above AED 375,000 of taxable supplies, and voluntary registration is possible above AED 187,500.
What is a TRN?
The Tax Registration Number issued by the FTA when you register for VAT. It must appear on your tax invoices.
How often are VAT returns filed in the UAE?
Usually quarterly, although the FTA can set a different tax period for some businesses.
Can I check a seller’s VAT registration before buying a business?
Yes. Ask for the VAT certificate and returns, and verify the TRN using the FTA’s verification service.
Last updated: 21 October 2026