Who Must Register for VAT?

Mandatory Registration:

• Businesses with taxable supplies exceeding AED 375,000 per year
• Must register within 30 days of exceeding threshold

Voluntary Registration:

• Businesses with taxable supplies between AED 187,500 and AED 375,000
• Can voluntarily register to reclaim input VAT

!Business documents and compliance checklist

Required Documents

• Trade license copy
• Emirates ID of business owner
• Passport copies of partners/shareholders
• Memorandum of Association
• Bank account details
• Proof of business address
• Financial statements or projected turnover

Registration Steps

1. Create account on FTA portal 2. Complete VAT registration form 3. Upload supporting documents 4. Submit application 5. Receive Tax Registration Number (TRN)

!Calendar showing filing deadlines

VAT Return Filing

VAT returns must be filed quarterly or monthly depending on your taxable turnover. Returns are due within 28 days after the end of each tax period. Late filing penalties start at AED 1,000.

Common VAT Mistakes to Avoid

• Not maintaining proper tax invoices
• Missing filing deadlines
• Incorrect VAT calculations
• Poor record keeping