UNITED ARAB EMIRATES
COUNTRIES
>
United Arab Emirates
VAT in
The UAE applies one of the world's lowest VAT rates at 5% with no mandatory fiscal representative requirement. Whether managing FTA registration via EmaraTax, quarterly VAT returns, or preparing for mandatory Peppol e-invoicing phases in 2026–2027, GlobalTrade Business provides complete UAE VAT compliance support.
Quarterly / Monthly
FILING FREQUENCY
Monthly for annual turnover >AED 150 million
0.0
REGISTRATION THRESHOLD
No threshold for non-resident businesses — first supply triggers obligation; AED 375,000 for UAE-established businesses
OVERVIEW
Introduction to VAT in the UAE
The UAE introduced VAT at 5% on 1 January 2018 under Federal Decree-Law No. 8 of 2017, administered by the Federal Tax Authority (FTA). The 5% standard rate is one of the world's lowest. Zero-rated supplies include exports, international transport, certain healthcare and education, and investment precious metals. Non-resident businesses making any taxable supply must register with no threshold. No mandatory fiscal representative is required — direct EmaraTax registration is available.
💡Key facts for non-UAE businesses
Non-UAE businesses are not legally required to appoint a fiscal representative. Registration is directly with the FTA via EmaraTax. However, a UAE-licensed tax agent (wakeel daraibi) is strongly recommended to manage EmaraTax filings, reverse-charge compliance, and FTA correspondence. GlobalTrade Business provides UAE VAT registration and compliance support for clients worldwide.
VAT REGISTRATION
VAT Registration in the UAE
Foreign businesses making taxable supplies in the UAE must register for VAT regardless of turnover. Registration is via the FTA's EmaraTax portal using foreign company details. The FTA may require a UAE-resident authorized signatory. No mandatory fiscal representative is required.
VAT RATES
UAE VAT Rates
The UAE applies one VAT rate with zero-rated and exempt categories for certain goods and services.
When do you need to register?
You need a UAE Tax Registration Number (TRN) if you:
Key facts for non-UAE businesses
✓ Import goods into the UAE
✓ Sell goods or services to UAE B2C customers
✓ Hold stock in the UAE (warehouse, Designated Zone, fulfilment centre)
✓ Provide cross-border B2B services to UAE-registered businesses
✓ Provide electronically supplied services to UAE consumers
⏱ Processing Time
2–4 weeks
Standard registration timeline
📞 Tax Authority
FTA
Federal Tax Authority (هيئة الاتحادية للضرائب)
VAT Number Format
TRN 15 digits
e.g. 100123456700003
Fiscal Rep Required
Not required
Direct FTA registration via EmaraTax; UAE-licensed tax agent strongly recommended
Registration process
1
Assess your VAT obligations
We review your business model, supply types and UAE activities, and identify Designated Zone implications.
2
Gather required documents
Certificate of incorporation, passport copies of directors/shareholders, proof of UAE taxable activity, UAE-resident authorized signatory details.
3
Submit via FTA EmaraTax
Application submitted via the FTA's EmaraTax portal. We handle all correspondence in English and Arabic.
4
Receive your UAE TRN
Typically 2–4 weeks. Your 15-digit Tax Registration Number is active and ready for use on VAT invoices meeting the 15 FTA-mandatory fields.
⚠️ Late VAT registration in the UAE carries a minimum penalty of AED 10,000 for a first offense. The FTA assesses all VAT owed from the date of first taxable supply. Late payment triggers an immediate 2% surcharge, a further 4% after 7 days, and 1% per day thereafter (capped at 300% of outstanding amount).
RETURNS & DEADLINES
UAE VAT Returns
UAE VAT returns are filed quarterly via the FTA's EmaraTax portal, due by the 28th of the month following each quarter-end. Businesses with annual turnover >AED 150 million file monthly, due by the 28th of the following month.
⏱ Processing Time
28th of next month
Quarterly VAT return deadline (EmaraTax)
Quarterly
28th of following month
Q1: 28 Apr | Q2: 28 Jul | Q3: 28 Oct | Q4: 28 Jan
Annual (CA12)
N/A
No standalone annual VAT declaration required
Frequency determination
Quarterly filing is the default — returns due by the 28th of the following month.
Q1: 28 Apr | Q2: 28 Jul | Q3: 28 Oct | Q4: 28 Jan
Monthly filing required for annual taxable turnover >AED 150 million.
E-invoicing in the UAE (Peppol)
The UAE is rolling out mandatory Peppol-standard e-invoicing: large enterprises (turnover >AED 150 million) face mandatory adoption from mid-2026 (Phase 1); all registered businesses must comply by 2027 (Phase 2), using UN/CEFACT XML format integrated with EmaraTax validation. Non-compliance carries penalties of up to AED 50,000 per violation.
REVERSE CHARGE
UAE Reverse Charge
Reverse charge applies to UAE VAT-registered businesses importing services from overseas suppliers (consulting, IT, management services): the UAE business self-assesses VAT at 5% and simultaneously claims an input credit. Also applies to goods imports above AED 1,000 via self-assessment on the EmaraTax return.
INTRASTS & ESL
UAE Reporting ,No Intrastat
The UAE is not an EU member state. There are no Intrastat or EC Sales List obligations. The UAE is part of the GCC customs union, but each GCC member state applies VAT independently. Cross-border GCC VAT compliance does not involve an Intrastat-equivalent system.
📦 Intrastat Arrivals Threshold
Mandatory
Mirsal 2 / ADCC portal
🚚 Intrastat Dispatches Threshold
Mandatory
Emirate customs portal
📊 ESL Frequency
Quarterly
28th of next month
📅 Intrastat Deadline
28th
Of the following month
How GlobalTrade Business Can Help
Your complete UAE VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.