The document explains VAT registration procedure in UAE in detail and what things are required by business houses for getting registered for VAT.

1. Registration Criteria
Companies in UAE whose taxable supplies within UAE exceeds or is expected to
exceed the mandatory registration threshold of AED 375,000. Companies whose value
of annual taxable supplies exceeds AED 187,500 can chose to register voluntarily.
It is important to note that there is no threshold limit for individuals i.e. non
established taxable persons and they maybe required to register.
The Taxable supplies includes
• Standard rated supplies
• Zero Rated supplies
• Reversed charged services received
• Imported goods
How to register for VAT
VAT registration form would be available online on FTA’s portal should be filled and
completed. It should be completed by a person who is the authorized signatory of the
business eg. A director, shareholder, holder of Power of attorney on behalf of the
business.
Voluntary registrations are expected to be open from Q3 of 2017 and compulsory
registration from Q4 2017 onwards to give sufficient processing time for the
implementation of VAT from 1st January, 2018.
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2. Details required and documents required for VAT
registration
The registration form will require details about the business as below
• Description of business activities
• Last 12 months turnover figures
• Projected future turnover figures
• Expected value of imports and exports
• Whether the business expects to deal with GCC suppliers or customers
• Details of Customs Authority registration, if applicable
Supporting Documents that are required
• Trade License
• Certificate of Incorporation
• Emirates id and Passport Copy of signatory
• Articles of Association
• Bank account details
After approval of the application by FTA a Tax Registration number will be
issued.
VAT Groups Registration
Group VAT registration can be applied for when two or more persons/businesses
carrying on a business where
• Each business has a place of establishment or fixed establishment in UAE
• The businesses are related parties
• Either one person controls the other or forms a partnership and controls
the other
The entities within the VAT group are treated as one entity for VAT purposes and the
supplies made between the members of VAT group are disregarded from VAT.
• VAT return submissions to be made online
• Due date of payment of VAT tax is set at 28days following the end of the return
period. In case the return filing date falls on a public holiday or weekend the
deadline in that case is extended to following first working day .
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Tax Return filing & Payment
Record Keeping
• Books of accounts
-Annual accounts, general ledger, purchase day book, invoices issued or
received, credit and debit notes.
-All tax invoices and alternative documents relating to receiving goods and
services
VAT Registration

3. - All received tax credit notes and alternative documents received
- All tax invoices and alternative documents
- All tax credit notes and related documents
• Record of
- All supplies and import of good & services
- Exported good & services
- Goods and services that have been disposed of or used for matters not
relating to business
- Goods and services purchased for which input tax was not deducted
• Any other information as required by the FTA
Simplified VAT invoices
Where consideration for a supply is less than AED 10,000 a simplified
invoice may be issued eg.
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TAX Invoice
Name & Address TRN Number
Date of issue
Description of good & services
sold
Total Amount payable in AED
Total Amount VATchargeable
Penalties
• Administrative Penalties
Not Less than AED 500 and not more than 3 times the amount of tax for
which the penalty was levied.
• Tax Evasion Penalties
Upto 5 times the relevant tax at stake and a prison sentence.
Audits
The FTA can visit businesses to inspect records and make sure persons are paying
or reclaiming the right amount of tax, and are able to check whether businesses are
liable to be registered where they are not
VAT Registration

4. • FTA will apply risk based selection criteria to determine whom to audit.
• FAT usually would conduct the audit at a persons’ place of business or at
FTA offices
• If audit at a person’s place then the person has to be informed atleast 5
business days prior to audit
• FTA can close the place of business for up to 72 hours.
• FTA officer may request for original records, take sample of
merchandise, mark assets to indicate that they have been inspected
• FTA may remove documents , records and samples
• The audited entity should be notified of the results of tax audit within 10
business days of the end of audit.
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About N R Doshi & Partners
NRD is a leader in assurance, consultancy & tax advisory services based in UAE for over 35 years. For more
information about our organization, please visit www.nrdoshi.ae.
N. R. Doshi Tax Services
Our services are designed to meet your business tax advisory and compliance needs. Our tax professionals draw
on their diverse skills and perspective to give you seamless service in VAT compliance, VAT tax planning , VAT
accounting and VAT consultancy. Our skilled professionals , global experience and commitment to quality
service give you all you need to build the strong compliance and reporting foundations and sustainable tax
strategies that help your business succeed.
This publication contains information in summary form and is therefore intended for general guidance only. It is not
intended to be a substitute for detailed research or the exercise of professional judgment. Neither N R Doshi & Partners nor
any other member of the organization can accept any responsibility for loss occasioned to any person acting or refraining
from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate
advisor.