• Standard rate: 5%
• Exempted Supplies: Nil
• Zero-rated Supplies: 0%

• A business may choose to register for VAT voluntarily if its supplies and import exceed the threshold of AED 187500
• A business must register for VAT if its taxable supplies and imports exceed the mandatory threshold of AED 375000
• A non-resident doing taxable business in the UAE needs to register for VAT regardless of the above-mentioned thresholds.

• Copy of a valid trade license
• Memorandum of Association (MOA) of the company and Articles of Association (AOAZ)
• Passport copy of all Partners
• Copy of Emirates ID of all Partners
• Proof of turnover in the last 12 months
• Company contacts details and address
• Bank account details
• Email address
• Mobile number

A tax return is a document containing a summary of all of the sales and purchases you made during a particular tax period. This includes imports, exports, and exempt supplies, along with the VAT paid or collected on every transaction. This document must be generated based on your invoices and filed through the FTA e-portal.

Every registered taxpayer in the UAE is required to generate and file a VAT return once every tax period. The tax period is either a month or a quarter (3 months) depending on the prescriptions given by the FTA on your VAT certificate.

The last day to file any VAT return, be it monthly or quarterly, is the 28th day of the month following the end of the VAT return period.

A VAT-registered person in the UAE can apply to de-register if they meet any of the following conditions:

• The registered person no longer makes taxable supplies.
• The value of their taxable supplies is less than the voluntary registration threshold of 187,500 AED over a period of 12 consecutive months.
• The value of their taxable supplies is less than the mandatory threshold of 375,000 AED over a period of 12 months.