Documents required for VAT registration in Dubai will be submitted to the Federal Tax Authority (FTA) through an online portal. There are specific requirements for VAT registration in UAE to obtain the Tax Registration Number (TRN) for a business.
A business must register for VAT if its taxable supplies and imports exceed the mandatory registration threshold of AED 375,000. Additionally, a business may choose to register for VAT voluntarily if the total value of its taxable supplies and imports (or taxable expenses) is more than the voluntary registration threshold of AED 187,500.
VAT Registration Requirements in Dubai, UAE
To obtain the Tax Registration Number (TRN), businesses must submit all necessary documents for VAT registration. For online VAT registration, the following documents are required:
- Copy of Trade License (should not be expired).
- Passport copy of the owners/shareholders/managers who own the trade license (should not be expired).
- Emirates ID copy of the owners/shareholders/managers who own the trade license (should not be expired).
- Contact details of the company (P.O. Box and complete address, including building & area).
- Memorandum of Association (MOA) – not mandatory for sole establishments.
- Concerned person’s contact details (mobile number, designation, email address).
- Bank details of the company (must be the company’s bank account – individual’s bank account will not be accepted) – Account name, account number, IBAN, bank name, branch name – OPTIONAL.
- Turnover declaration for the last 12 months (should be signed and stamped by the owner of the company and must be printed on the company’s letterhead).
- Sample of sales or purchase invoices (signed and stamped).
- If the business deals with the customs department, attach a customs letter.
All documents required for VAT registration will be submitted to the Federal Tax Authority (FTA) through an online process. After applying for online VAT registration in UAE, it will take approximately 2-3 working weeks for FTA to review the application and issue the Tax Registration Number (TRN).
Documents Required for Tax Group Registration
Businesses in UAE can also apply for Tax Group Registration. Multiple businesses of different natures can create a tax group. According to the Federal Tax Authority (FTA), if an individual has more than 50% shares in more than one company, they can form a tax group for all the companies, and FTA will issue a single TRN for the entire group.
How to Apply for VAT Registration in Dubai?
VAT registration is an online procedure. Businesses or individuals who wish to register for VAT must create an account on the Federal Tax Authority (FTA) web portal.
VAT registration requires several official documents. Some important documents must be completed before submitting a VAT registration application to the FTA. A VAT Certificate will be issued after the approval of the Tax Registration Number (TRN). Every VAT certificate will have a unique and specific Tax Registration Number (TRN).
Read More: How to Apply for Tax Registration Number (TRN)?
Registering a Tax Group
For tax group registration, only the representative company of the group can apply. To create a tax group, the representative company must have a Tax Registration Number (TRN) or submit a VAT registration application at the time of applying to form a tax group.
Each prospective member of the Tax Group must:
- Be a legal person.
- Be resident in the UAE and not a member of another Tax Group.
Darji & Co. Accounting & Advisory provides comprehensive VAT services in Dubai. Darji & Co. will ensure that you obtain the Tax Registration Number (TRN) at the earliest. There are many complexities involved in VAT registration, which can lead to significant VAT fines and penalties. Let Darji & Co. facilitate all your VAT services and ensure VAT compliance as per FTA laws.
