VAT DOCUMENTATION
The Federal Tax Authority (FTA) has defined clear guidelines and documentation requirements for VAT registration in the UAE. To obtain a Tax Registration Number (TRN), businesses must meet the eligibility criteria and submit accurate documents through the FTA online portal. VAT registration is mandatory when taxable supplies or imports exceed AED 375,000, while voluntary registration is available when taxable supplies or expenses exceed AED 187,500.
Our Core VAT Documentation Services
Documents Required for VAT Registration
To obtain a TRN and VAT Registration Certificate, the following documents are required:
- Valid Trade License
- Passport copies of owner / partners
- Emirates ID copies of owner / partners
- Memorandum of Association (MOA)
- (Not required for sole establishments)
- Company contact details (address & P.O. Box)
- Authorized person’s contact details (email & mobile)
- Bank account details (Account name, number, IBAN, bank & branch)
- Turnover declaration for the last 12 months (Signed, stamped, on company letterhead)
- Import / export activity details
- Customs registration or VAT registration letter (if applicable)
VAT Registration Thresholds
Mandatory VAT Registration: Taxable supplies above AED
375,000
Voluntary VAT Registration: Taxable supplies or expenses
above AED 187,500
ZBS assists businesses in assessing eligibility and
completing VAT registration accurately
VAT Tax Group Registration
Businesses owning multiple UAE entities may apply for VAT Tax Group Registration. If a person holds 50% or more ownership in multiple businesses, a single VAT registration can be obtained. The FTA will issue one TRN for the entire group, simplifying VAT management and compliance.