Complete list of documents required for bank account opening
Opening a business bank account in the UAE is paramount in managing all your everyday…
content
Opening a new business comes with a series of legal setup milestones, and VAT registration in the UAE is one of the most important to get right. For many founders, this happens while navigating the realities of setting up or expanding in a new country—managing banking, visas, hiring, and supplier and client invoicing all at once. It’s no surprise that many worry that getting something wrong at the start could cost them more later. This anxiety doesn’t mean you’re bad at operations and compliance. More often, it means you’re operating within a system that is unfamiliar.
VAT registration is a formal application overseen by the Federal Tax Authority (FTA), and it directly affects invoicing, compliance, and overall financial and operational health. With recent updates and clarifications introduced taking effect in November 2025, the preparation process has become more detailed. Most application delays don’t happen because businesses are ineligible, but because documents are incomplete, inconsistent, or misunderstood.
At Skrooge, we help make the process feel familiar. As founders ourselves, we’ve navigated this firsthand and supported thousands of businesses through the same steps. With multiple years of experience our professional team acts as a steady partner—reviewing your documents carefully, guiding you through the registration requirements, and helping ensure your VAT compliance is done right before anything is submitted.
What are the required documents for VAT registration in UAE?
In this checklist, we highlight the core required documents along with additional details needed per entity type. VAT registration, when done right, can be viewed as a symphony that adds to a complete picture, and each document must be prepared as a cohesive puzzle piece.
One of the most common misconceptions we see is that VAT registration requires many documents, making the whole process tedious. In reality, the Federal Tax Authority looks for clarity; a small set of core documents submitted correctly and consistently does far more to support an application than uploading various documents at once.
All documents and registration details must be filled online on the Federal Tax Authority EmaraTax portal. Before submitting, make sure that the scanned document (in PDF or DOC formats) is under 15 MB and suggests clear text.
NOTE:
Instead of stressing out on the pressure of checking and making sure documents are complete, you can reframe the process as something meant to set you up for success. FTA reviews the documents as a complete picture. Hence, each document must be supportive of your competencies as a business owner; one missing or outdated document may pause the entire application but with enough help, this can easily be prevented.
| Type | Required Documents |
| Core Business Requirements | • Certificate of Incorporation (CoI). • Valid trade license, along with branch licenses (if any). • Emirates ID for residents and/or passport of owners and other authorized signatories. • The entity’s constitutional documents, such as its Memorandum or Articles of Association (MoA or AoA) • Power of attorney for the authorized signatory, if the manager is not mentioned in the MoA, or when adding other individuals as authorized signatories. • Official letter, stamped and signed by an authorized signatory, summarizing total taxable supplies and monthly sales from incorporation up to the VAT registration application date. • A sample of sales tax invoices (signed and stamped); typically 3 should be enough. |
| Additional Documents for all registering entities | • A letter or statement from your bank showing your account details (optional) – For legal entities: the bank account must be in the company’s name. – For individuals and sole establishments, a personal or sole-prop bank account is generally acceptable.• Revenue projections (optional, but an important for voluntary registration) |
| For government entities | • Copy of the Decree for Federal or Emirate-level |
| For Clubs/Charities/Associations | • Proof of registration and any additional documentation confirming the status and activities. |
| Additional Documents (based on Business Activity) | • Customs registration documents (for import/export businesses)• Others as required by FTA |
Source: FTA VAT registration requirements
VAT Registration Application Requirements and Eligibility
Mandatory vs Voluntary Registration Threshold
Understanding VAT registration requirements in the UAE starts with knowing whether your business falls under mandatory or voluntary thresholds. All entities carrying out taxable goods in the UAE are subject to the same Federal Tax Authority (FTA) thresholds and rules.
Mandatory registration applies if the total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or if the business is expected to exceed this threshold within the next 30 days. Once this point is reached, businesses are required to register within 30 days as prescribed by FTA, regardless of business size or industry.
Voluntary registration is available to businesses whose taxable supplies and imports or expenses exceed AED 187,500 and does not meet the mandatory registration criteria. This can apply to either:
- total value in the previous 12 months after exceeding AED 187,500, or
- total value will exceed AED 187,500 in the next 30 days
This option is commonly used by startups and growing SMEs that want to recover input VAT early or establish tax credibility with clients and suppliers.
What is a Taxable Supply?
Taxable supply means goods or services made by a UAE-based business taxed at a rate of either 5% or 0% (also called zero-rated supplies). Imports are also included in this assessment if the same goods or services would be taxable had they been supplied within the UAE. Only taxable goods and services are eligible for claiming input VAT upon filing for return.
Understanding Output Tax and Input Tax
Once registered for VAT, businesses are required to track two key components: output tax and input tax. Understanding the difference helps founders manage cash flow and avoid surprises when filing VAT returns.
Output tax is the VAT you charge your customers on taxable goods or services. This is not part of your revenue. It is VAT collected on behalf of the Federal Tax Authority (FTA) and must be reported and paid through your VAT return.
Input tax (or informally called VAT paid) is the VAT you pay on business-related expenses. If your business makes taxable supplies, this VAT can usually be recovered by offsetting it against your output tax.
For example, if you collect AED 5,000 in output VAT and incur AED 3,000 in input VAT during the same period, you only pay the net difference of AED 2,000 to the FTA.
A VAT refund occurs when your business’s input VAT exceeds its output VAT. Instead of paying VAT to the FTA, you are entitled to recover the excess amount.
For many startups and growing businesses, this is why registering for VAT voluntarily may make sense. Registering early allows you to recover VAT on legitimate business costs, even before reaching the mandatory threshold.
Business Types Covered Under VAT Registration
To register for VAT would enable you to operate legally and credibly participate under UAE VAT law. VAT requirements apply to all entities conducting taxable activities in the UAE, regardless of size or structure. This includes:
- Mainland companies supplying goods/services in the UAE.
- Free zone businesses engaging in taxable activities and exceeding thresholds.
- Sole establishments and freelancers making taxable supplies.
- Partnerships / joint ventures operating and making taxable supplies.
- Branches of foreign companies making taxable supplies in the UAE.
- Importers and exporters — if goods are imported and taxable or supplied in the UAE.
To stay compliant, non-resident businesses that make taxable supplies in the UAE are mandated to register for VAT even if they have no physical presence in the country. This requirement applies regardless of whether the value of supplies exceeds the registration threshold, unless another UAE-based party is responsible for accounting of VAT on those supplies.
To clarify, the categories above aren’t separate legal exemptions and are simply common entity forms that the VAT law treats the same way. Bottom line rule is if you make taxable supplies and meet registration thresholds, you must register.
What is the VAT tax group?
Businesses with multiple UAE entities may also register as a VAT tax group. A tax group allows related companies under common control to register under a single Tax Registration Number (TRN) and file one consolidated VAT return. While this can simplify compliance and remove VAT on transactions between group members, all entities remain jointly liable for VAT obligations. Careful assessment is recommended before choosing this structure.
To form a tax group, all members must:
- Be legal persons (companies or entities, not individuals)
- Be established or resident in the UAE
- Be closely related, meaning: a) One entity controls the others, or b) A third party controls all entities
- Have common ownership or financial control (typically 50%+)
In a practical sense, a tax group would have its own benefits in support of its legal responsibilities as a member:
- Each member of the tax group is responsible for:
- Carrying out taxable activities, meaning they need to be actively engaged in business activities that would require VAT in each process.
- Being eligible to be registered as part of a tax group even if it wouldn’t meet the threshold alone
- Additionally, the tax group can be beneficial when:
- Businesses regularly transact with each other
- Centralized accounting or finance teams manage VAT
- The group wants to simplify filings and cash flow management
NOTE:
There are inherent risks to creating a tax group. It may not be suitable if:
- Entities operate independently
- There are different risk profiles across companies
- One entity has compliance issues that could affect the group
VAT Registration Timelines and When to Apply
VAT registration timelines are determined by when a business crosses the registration threshold, not when it receives payment. If you issue a taxable invoice, the value of that supply counts towards the threshold even if the customer hasn’t paid yet. Businesses are required to monitor turnover on a rolling 12-month basis, assessed across relevant tax periods rather than individual invoices or cash receipts. We personally recommend tracking weekly so that you don’t miss the deadline by accident.
- For mandatory registration, businesses must apply within 30 days of exceeding the AED 375,000 threshold or when it becomes clear that the threshold will be exceeded in the next 30 days.
- For voluntary registration, businesses may apply once the AED 187,500 threshold is met, without waiting for mandatory status.
Timing is critical. Registration deadlines are activated once thresholds are crossed, and not when cash is received. Late registration can result in administrative penalties imposed by the FTA. Early review of turnover and activity is therefore essential to stay compliant.
NOTE:
New businesses that expect to exceed the mandatory threshold shortly after launch could apply early to avoid delays or penalties.
How to register for VAT (UAE VAT Registration Guide)
- Login into the EmaraTax portal using your log in credentials.
You can also log in using the UAE Pass. If you do not have an account, you can sign-up using your details.
Upon successful login, the EmaraTax dashboard will load in your browser. - Set up a new taxable-person profile in the EmaraTax account.
In your dashboard, there will be a list of profiles linked to your EmaraTax account displayed. If there are no profiles linked, you would need to create a new one.
Simply enter the mandatory details and click ‘Create’. The new Taxable Person will now be displayed in the list. - Initiate the registration by clicking “Register” under “Value Added Tax” and fill in relevant items in sections.
You can also view the guidelines and instructions page designed to help you understand important requirements of the VAT registration form.
The application is subdivided into short sections which deal with information in various aspects of the business. You need to enter data on all mandatory fields for registration to proceed. - Choose the correct legal form of your business from the drop-down list. The questions that appear next will change depending on which entity type you select:
- Legal Person
- Public Joint Stock Company
- Incorporated
- Foreign Businesses
- Club or Association
- Charity
- Exhibitions
- Federal UAE Govt Entity
- Emirate UAE Govt Entity
- Others
- Natural Person
- Individual
- Partnership / Heirs of Natural Person
- Others
- Legal Person
- Fill up the identification details section, provide your trade license details, enter the mandatory business activity information, owners information and keep clicking “Add” to save the information you input.
- Enter your taxable supplies and taxable expenses.You can choose to submit an excel file or input the numbers manually.
After encoding the details, the dashboard will show if the ‘VAT registration criteria’ is determined as ’Mandatory’ or ‘Voluntary’. If yes, you are eligible for VAT registration. If it is written as ‘Not applicable’, you are not eligible for VAT registration and can proceed with registration later. - Enter the registered address details of your business operations.
This process is straightforward, but we want to warn you to not use another company’s address (for example, your suppliers’ or accountant’s).
If you have multiple office addresses, give the address where most of your day-to-day activities are carried out.
For foreign businesses applying to register for UAE VAT, you may need to appoint a local tax agent. You can then provide the address of your local agent instead. - (Optional) Include your bank details before submitting the application. Note that bank details are optional at the time of VAT Registration and you can provide them anytime.
However, we advise you to provide the bank details as a part of this application to avoid submission of bank details at the time of refunds processing. - Add additional details where necessary and confirm the application before submission
Review carefully the information in your application, then mark the checkbox to declare correctness and proceed to the next step. - After successfully submitting your application, a Reference Number will be automatically generated by the portal.
Keep a copy of this reference number as you’ll need it for any follow-up with the FTA. The Federal Tax Authority (FTA) will review it and either approve it, reject it, or request additional information.
You will receive a notification if any clarifications or supporting documents are needed to complete the review.
If the FTA accepts your application, it will confirm the decision and update your application status in the portal. You can track progress and view any updates directly from your dashboard at any time. - Finally, upon approval, get your VAT Certificate and Tax Registration Number (TRN).
VAT registered business will receive a tax registration number/TRN. This is required to file VAT returns and ensure legal compliance with FTA.
Registration assistance
For visual guidance on how to register for VAT, you can refer to the helpful e-learning video provided by FTA. Also, for basic questions on UAE VAT (how to pay VAT, how to file VAT returns, how to claim input tax credits, etc.), you can also use “Tara,” the FTA’s virtual assistant.
Common Mistakes to Avoid During VAT Registration
To prevent FTA penalties and rework the application, we will highlight typical mistakes made during registration and how to avoid them.
| What are common mistakes? | Potential consequences | How to avoid or fix them? |
| Submitting incomplete or inconsistent documents | Rejection of application by FTA or application might not proceed in the portal | Prepare documents required for VAT beforehand and ensure correct and consistent information before submission |
| Uploading incorrect file formats or unreadable scans | Uploads rejected; application cannot proceed | Make sure you only attach files in the permitted formats, such as PDF or DOC; there are free online tools for compressing files to 15 MB if necessary |
| Using outdated trade licenses or IDs | Queries from FTA or application rejection | Use current documents and review the entire application carefully before submitting; double-check the application before submission |
| Missing registration timelines – 30 days after crossing thresholds | FTA penalties for late registration – fixed fine of AED 10,000 | Monitor your rolling 12-month taxable turnover against the AED 375,000 threshold on a regular basis and use calendar reminders so you don’t miss the deadline |
How Skrooge Can Help with our VAT Registration Services
After reviewing thousands of VAT registration applications, we’ve found that most successful submissions rely on just a handful of well-prepared documents.
Skrooge brings together multiple years of tax experience for thousands of clients with AI-assisted checks to help businesses navigate UAE VAT laws with confidence. Before submission, our team conducts a thorough document review. We tailor this guidance to your specific business activity and growth stage. Whether you’re a startup registering voluntarily or an established company meeting mandatory registration threshold, we make sure you stay aligned with Federal Tax Authority requirements.
Our team’s expert support doesn’t stop at registration. We continue to assist with ongoing VAT compliance, helping you avoid costly errors down the line. Think of Skrooge as your AI-powered CFO to help fast track menial tasks, while having the expertise of a real accountant handling your books. As your steady partner in the world of taxation, skrooge.ai is your behind-the-scenes fixer: fetching docs, tracking deadlines, and making sure nothing slips through the cracks.
If you want to get VAT registration right the first time, book a free consultation with our experts or explore our transparent pricing calculator in our website to find the level of support that fits your business.
Frequently Asked Questions (FAQs)
What documents are required for VAT registration in UAE?
The exact documents depend on your business structure, but most applications rely on a small set of core records. In practice, the FTA looks for documents that clearly show what you do, and how you generate revenue.
These usually include the following core documents:
✔️ Certificate of Incorporation.
✔️ A valid trade license, along with branch licenses (if any).
✔️ Passport / EID (for residents) of owners and other authorized signatories.
✔️ Power of attorney document for the authorized signatory (if not mentioned in the MoA)
✔️ Official letter, stamped and signed by an authorized signatory, summarizing total taxable supplies and monthly sales from incorporation up to the VAT registration application date (stamped and signed).
✔️ 3 sales tax invoices (stamped and signed)
How long does VAT registration take in UAE?
Once you complete the VAT registration application through the EmaraTax portal, the FTA typically reviews and processes it within 20 business days. Straightforward applications can be approved sooner, while cases that require clarification or additional documents may take longer
Do all businesses in the UAE have to register for VAT?
No. VAT registration depends on what you do and how much you earn, not simply on having a business license.
Registration becomes mandatory when taxable supplies and imports exceed AED 375,000 over a rolling 12-month period, or when that threshold is expected to be crossed soon. Businesses below this level may still register voluntarily once taxable supplies or expenses exceed AED 187,500.
Non-resident businesses are treated differently. If they make taxable supplies in the UAE, registration may be required even if the value is below the threshold, unless another party is responsible for accounting for VAT.
Is it possible to complete VAT registration online in the UAE?
Yes. VAT registration is completed online through the FTA’s EmaraTax portal. You’ll need to create a profile, complete the application, and upload the required documents before submission
How does mandatory VAT registration differ from voluntary registration?
Mandatory registration is triggered by law once your taxable supplies and imports exceed AED 375,000. At that point, registration is no longer optional and must be completed within 30 days.
Voluntary registration, on the other hand, allows businesses with lower turnover or high taxable expenses (but both above AED 187,500) to register early. Many startups choose this route so they can recover VAT on business expenses or align with VAT-registered clients from the outset.
What are the consequences of failing to register for VAT when you are obliged to do so?
Failing to register on time can create issues later. The FTA will impose a fixed penalty of AED 10,000 and require the business to register retroactively. In some cases, VAT may still be payable even if it was not charged to customers.
This often catches businesses off guard, especially when turnover grows quickly and thresholds aren’t actively monitored. These penalties apply even if the failure to register was unintentional.
Do I need an Emirates ID for VAT registration?
For UAE-resident individuals and companies, an Emirates ID is usually required for owners or authorized signatories listed in the application. It helps the FTA verify identity and link the registration correctly.
Non-resident businesses generally submit passport details instead and may need to appoint a UAE-based representative, depending on their structure.
Can skrooge.ai help with the VAT registration process?
Yes. Skrooge supports businesses through the full VAT registration journey — from eligibility checks to document review and submission. We also assist beyond registration with ongoing VAT compliance, filings, and bookkeeping.
With multiple years of tax experience, AI-assisted checks, and hands-on guidance, we help founders avoid rework and get things right the first time.
What is a Tax Registration Number (TRN) and how do I get it?
A TRN is issued once your VAT registration is approved. It appears on your VAT certificate and must be included on VAT invoices and returns. This is separate from a Corporate Tax TRN
Does the UAE charge any government fee for VAT registration?
There is no government fee charged by the FTA for VAT registration. Submitting an application and receiving a TRN through EmaraTax is free.
That said, businesses may still incur indirect costs for professional support, document preparation, or optional certificate services, especially if they want to avoid errors or delays
Thank you!
We've received your request and will get back to you shortly.
About Our Editorial Team
