Dubai
VAT registration in Dubai
VAT is a federal tax at 5%, run by the FTA. A Dubai business follows the same thresholds and deadlines as a business anywhere else in the UAE. The application is made on EmaraTax and leads to a Tax Registration Number (TRN).
Dubai has many trading, logistics and import businesses, and many companies that sell to other businesses. For them, getting the registration right matters early: VAT on imports counts toward the threshold, and from 2027 B2B invoices move to e-invoicing.
When a Dubai business must register
Both thresholds look back over the last 12 months and forward over the next 30 days. You must apply within 30 days of becoming liable to register.
| Situation | What applies |
|---|---|
| Taxable supplies and imports over AED 375,000 | Registration is mandatory |
| Taxable supplies and imports from AED 187,500 | Registration is voluntary |
| Non-resident business making taxable supplies | No threshold |
What is specific to Dubai companies
Importers and traders
Many Dubai companies in JAFZA and DMCC trade goods. Imports count toward the threshold, so a trader can pass AED 375,000 sooner than expected.
Free-zone companies
A free-zone licence does not take a company out of VAT. Whether a supply is taxed depends on the VAT rules, so ask the firm to check how your zone and your customers are treated.
B2B sellers
If you sell to other businesses, plan for e-invoicing. Businesses with revenue under AED 50m must appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027.
After you get your TRN
Returns are normally quarterly, and the FTA may assign monthly periods. The return and payment are due by the 28th day after the period ends. Penalties were revised in April 2026, and a tax agent can check what applies to you. See VAT return filing and our tax deadlines calendar.
If your business later stops making taxable supplies, you must apply to deregister within 20 business days.
FAQ
I have a Dubai mainland company and a free-zone company. Do they register separately?
They are usually separate legal entities, so each one is assessed on its own. Related companies may be able to form a tax group. A licensed firm can advise on your structure.
Can I register before I reach AED 375,000?
Yes, voluntary registration is possible from AED 187,500 of taxable supplies or expenses. See our step-by-step VAT guide.
How long do I have to apply after passing the threshold?
30 days from the date you became liable to register.
Do I need a tax agent?
No, you can apply yourself. If someone represents you before the FTA, they should be an FTA-registered tax agent. See the full VAT registration page.
Get quotes for VAT registration in Dubai
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