Documents required for VAT registration in UAE

Registering for Value Added Tax (VAT) in the United Arab Emirates (UAE) requires submitting specific documents to the Federal Tax Authority (FTA) through their online portal. You must have essential documents to obtain the Tax Registration Number (TRN). Once submitted, businesses can register for VAT and download the VAT Certificate online. VAT payments can be conveniently made through the EmaraTax Platform, simplifying the entire process online. This article listed all the documents required to complete the VAT registration UAE process. 

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VAT Registration Eligibility in UAE

Businesses in the UAE have VAT registration requirements based on their annual taxable supplies and imports.  Mandatory VAT registration applies to businesses exceeding a threshold of AED 375,000 in taxable supplies and imports. Additionally, businesses with a total value of taxable supplies and imports (or taxable expenses) exceeding AED 187,500 can opt for voluntary VAT registration. This allows them to claim input tax credits on their business purchases, potentially reducing their overall tax burden.

Also read: What are the criteria for VAT registration in UAE?

Documents needed for VAT Registration in UAE

The FTA requires VAT registration documents to verify eligibility, assess tax liability, and maintain transparency. The following documents must be in an appropriate format, and ensure you include them in your online VAT application.

• Valid Trade License(s): Proof your business is legally authorized to operate in the UAE.
• Passport/Emirates ID (Authorized Signatories): Identifies who has the authority to submit the VAT application and handle tax matters on behalf of your business.
• Proof of Authorization (Authorized Signatories): Documents like board resolutions or official company documents confirming the designated individuals' signing authority for tax purposes.
• Contact Information: Ensures the FTA can reach you regarding your registration and tax obligations.
• Bank Account Validation Letter: Verifies your business bank account for receiving VAT refunds (if applicable) and settling tax payments.

For Taxable Supplies (Except Government Entities)

• Audited/Non-Audited Financial Statements: Provide a clear picture of your business's financial health and taxable income.
• Taxable/Zero-Rated Supply Calculation Sheet: Demonstrates how you've calculated the VAT amount on your taxable and zero-rated supplies.
• Revenue Forecast (with supporting evidence): Helps the FTA anticipate your future taxable income for accurate tax assessments.
• Monthly Turnover Declarations (signed & stamped): Official documents signed and stamped by your company, detailing your monthly sales figures.
• Supporting Financial Documents (invoices, contracts, etc.): Back up your calculations with actual business records like invoices and contracts related to your taxable supplies.

For Taxable Expenses (Except Government Entities)

• Audited/Non-Audited Financial Statements (Optional): While not always mandatory, strong financial statements can be helpful for businesses with significant deductible expenses.
• Expense Budget Report: Estimates your future business expenses to aid the FTA in assessing your potential VAT claim amount.

Potentially Required (Depending on Business Structure)

• Articles of Association/Partnership Agreement: Defines your business structure and ownership details.
• Certificate of Incorporation (Legal Persons): Proof of your legal existence as a company.
• Business Ownership Documents: Clarifies ownership structure for sole proprietorships or partnerships.
• Customs Details (if applicable): These documents verify your customs activity if you import or export goods.
• Power of Attorney Documents (if applicable): Authorizes a representative to handle your VAT registration on your behalf.
• Club/Charity/Association Registration Documents (if applicable): Confirms the legal status of your non-profit organization.
• Government Entity Decrees (if applicable): Provides details of any special regulations or tax exemptions applying to your government entity.
• Organizational Information Documents: Additional details about your business structure or operations.
• Emirates ID/Passport Scans (Managers, Owners, etc.): Identification documents for key personnel in your business.
• Land/Property Title Deed Scan (if applicable): Verifies ownership of any properties relevant to your business activities.

Note: The accepted file types for these documents are PDF, JPG, PNG, and JPEG, and each file size limit needs to be 5 MB.

How to register for VAT in UAE?

The registration process is done online through the Federal Tax Authority (FTA) portal: 

1. Check Eligibility: Determine whether your business is under mandatory registration or you want to do voluntary VAT registration
2. Gather Information: Prepare documents like trade licenses, authorised signatory details, bank account details, and financial statements.
3. Online Registration: Create an account on the Federal Tax Authority (FTA) eServices portal.
4. Complete the Application: Fill out the online VAT registration form, providing details about your business and activities.
5. Upload Documents: Upload the required documents as per FTA guidelines.
6. Submit and Wait: Submit your application and wait for FTA approval. The processing time can vary.

For a detailed step by step process: How to get VAT registration in UAE? 

Conclusion

Understanding VAT registration UAE requirements and having the necessary documents readily available streamlines the online registration process in the UAE. The entire process is conveniently handled electronically, from submitting documents to the Federal Tax Authority (FTA) through the EmaraTax platform to obtaining your VAT Certificate and making VAT payments. Remember, this guide provided a comprehensive list of documents required for VAT registration to ensure a smooth and efficient experience.

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