How to Apply for VAT Number in Dubai 2026

Quick answer

If your taxable turnover in the UAE exceeds AED 375,000 in the past 12 months, you must register for VAT. Apply online through the Federal Tax Authority (FTA) portal; approval usually takes 20 working days. Once approved, you receive a 15-digit TRN and must charge 5% VAT on taxable supplies.

Who Needs a VAT Number in Dubai?

Every business making taxable supplies above the mandatory threshold must register. Voluntary registration is possible once turnover reaches AED 187,500. Expats running mainland, free-zone or e-commerce businesses all fall under the same federal rules.

2026 VAT Thresholds and Deadlines

• Mandatory registration: AED 375,000 taxable turnover in any 12-month period.
• Voluntary registration: AED 187,500 turnover.
• De-registration: allowed if turnover falls below AED 187,500 for 12 months.

Failure to register on time triggers 5% VAT plus penalties starting at AED 10,000.

Step-by-Step: How to Apply for VAT Number in Dubai

Step 1 – Confirm Your Liability

Calculate your taxable supplies (standard-rated, zero-rated and exports) over the previous 12 months. Exclude exempt income such as bare land or residential rent.

Step 2 – Prepare Required Documents

• Valid trade licence (mainland or free-zone).
• Emirates ID or passport copies of shareholders and manager.
• Proof of business address (Ejari or free-zone contract).
• Bank statement or audited accounts showing turnover.
• Authorised signatory details and contact email.

Step 3 – Create an FTA e-Services Account

Visit emaratax.gov.ae, click “Register” and verify your email. Link your Emirates ID or digital signature to the account.

Step 4 – Submit the Online Application

Log in, select “VAT Registration”, choose mandatory or voluntary, upload documents and pay the non-refundable fee of AED 100. Keep the application reference number.

Step 5 – FTA Review and Approval

The FTA has 20 working days to review. They may request extra documents or a site visit. Once approved, your Tax Registration Number (TRN) appears in the portal and is emailed to you.

Step 6 – Update Your Systems

Configure your invoicing software to show your TRN, add 5% VAT to invoices, and file quarterly returns by the 28th of the following month.

Common Mistakes When Applying for VAT in Dubai

• Using personal email addresses instead of a business domain.
• Submitting incomplete financials that don’t clearly show the AED 375,000 threshold.
• Forgetting to register branches separately if they have different trade licences.
• Missing the 20-working-day deadline for filing the first return after approval.

VAT Registration Costs in 2026

FTA registration fee: AED 100 (one-time). Accounting or consultancy packages range from AED 1,500 to AED 4,000 depending on complexity. Late-registration penalties start at AED 10,000 and increase with each month of delay.

Free Zone vs Mainland VAT Rules

Both zones follow the same FTA portal and 5% rate. Free-zone entities designated as “Qualifying Free Zone Persons” can enjoy 0% VAT on qualifying transactions inside the zone, but must still register once thresholds are crossed.

After You Receive Your VAT Number

• Issue tax invoices with TRN, 5% VAT breakdown and QR code (Phase 2 e-invoicing from 2026).
• File returns quarterly (or monthly if turnover exceeds AED 40 million).
• Keep records for at least 5 years and allow FTA audits with 5 days’ notice.

Key takeaway

Registering for VAT in Dubai is straightforward once you know the AED 375,000 threshold and prepare the right documents. Apply early through the FTA portal, keep digital copies of every submission, and update your invoicing system immediately after approval to avoid penalties and stay compliant in 2026.