Sharjah
VAT registration in Sharjah
VAT is a federal tax at 5%, so a Sharjah business follows the same thresholds and deadlines as one in Dubai or Abu Dhabi. You apply on EmaraTax and receive a Tax Registration Number (TRN).
A business that starts small, for example in a free zone such as SHAMS or SPC, often grows into VAT. The key question is usually not how to register, but when.
When you must register, and when you may
Both tests look back over 12 months and forward over the next 30 days. Once you pass the mandatory threshold, you have 30 days to apply. A growing business should check the figure every month, not only at year-end.
| Taxable supplies and imports | What applies |
|---|---|
| Over AED 375,000 | Mandatory registration |
| From AED 187,500 | Voluntary registration |
VAT and corporate tax are separate
The two thresholds are easy to confuse. VAT registration depends on taxable supplies over AED 375,000. Corporate tax registration applies to every company, whatever its turnover, and corporate tax is 0% on taxable income up to AED 375,000.
Electing Small Business Relief for corporate tax does not change your VAT position. A company with revenue under AED 3m can be inside Small Business Relief and still have to register for VAT.
A free-zone licence does not remove VAT
Free-zone companies in Sharjah are not automatically outside VAT. How a supply is treated depends on the VAT rules, the goods or services and the customer. A licensed tax firm can look at your sales and tell you whether, and from when, you must register.
What comes next
- Quarterly returns as standard, monthly if the FTA assigns it. Each is due by the 28th day after the period ends. See VAT return filing.
- From 1 January 2026, excess input VAT can only be refunded or offset within 5 years.
- If you sell to businesses, e-invoicing starts on 1 July 2027 for revenue under AED 50m, with an ASP appointed by 31 March 2027.
- Penalties were revised in April 2026. A tax agent can check what applies to you.
FAQ
My SPC company is close to AED 375,000. Should I register now?
You may register voluntarily from AED 187,500. Once you pass AED 375,000 over 12 months, or expect to in the next 30 days, registration is mandatory within 30 days.
Can I register myself?
Yes, on EmaraTax. If someone represents you before the FTA, it should be an FTA-registered tax agent. See our step-by-step VAT guide.
What documents do I need?
Usually your trade licence, owner and signatory IDs, bank details and evidence of turnover. The full list is on the VAT registration page.
Get quotes for VAT registration in Sharjah
Tell us your turnover and where you are licensed. Up to three licensed tax firms will contact you.