What documents are needed to register for VAT?

Creating and using your e-services account: Registration can be carried out simply using the -24hour online service portal via the FTA website: www.tax.gov.ae, through the following steps: 1 Sign-up for an e-services account through the FTA’s website and activate it 2 Access the e-services account dashboard and click on “Add New Taxable Person” then click on “Register for VAT” and complete the registration process 3 After receipt of an e-mail verification, the taxable person logs-in to the e-services portal to continue the tax registration process. Register in less than 20 minutes: When the required documents are prepared accurately in advance, it only takes 45 minutes to fill out the request form for electronic VAT registration. While completing the form, a taxpayer may save the application at any time and complete the process once all documentation is available to be submitted. Examples of supporting documents: - Valid trade license or business license - Passport (and Emirates ID in case of residency in the UAE) of the authorized signatory. - Proof of the authorized manager/signatory’s right to sign documents (e.g.: articles of incorporation or public/private agency, certified by notary). - Financial report showing monthly taxable supplies for the previous 12 months.

Article 7 – Mandatory Registration 8 1. The Mandatory Registration Threshold shall be AED 375,000 (three hundred and seventy-five thousand dirhams). 2. The Person required to register for Tax pursuant to the provisions of the DecreeLaw must file a Tax Registration application with the Authority within 30 (thirty) days of being required to register. 3. Where a Person does not file his Tax Registration application despite being required to, the Authority shall register that Person with effect from the date on which the Person first became liable to be registered for Tax and impose the necessary penalties in accordance with the Tax Procedures Law. 4. Where supplies made by a Person exceed, in accordance with the Decree-Law, the Mandatory Registration Threshold during the previous 12-month period, the Authority shall register the Person with effect from the first day of the month following the month in which the Person is required to register, whether or not he applies for Tax Registration, or from such earlier date as agreed between the Authority and the Person. 5. Where a Person expects that his supplies, in accordance with the Decree-Law, will exceed the Mandatory Registration Threshold during the next 30 (thirty) days, the Authority shall register him with effect from the date on which there are 8 Article amended as per Cabinet Decision No. 100 of 2024. Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 6 reasonable grounds for believing the Person will be required to register for Tax as specified in this Clause, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person. 6. Where a Person is not a resident of the State and is required to register for Tax in accordance with the provisions of the Decree-Law, the Authority shall register him with effect from the date on which he started making supplies in the State, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person. 7. A Taxable Person who has been late in registering for Tax according to the provisions of this Article is liable to account for and pay to the Authority the Due Tax on all Taxable Supplies and Imports made by him before registering.

Article 2 – Keeping Records 1. Accounting records and commercial books shall include the following: a. Records and books in relation to Business, which evidence or in which payments and receipts, purchases and sales, revenues and expenditures are recorded, as well as any matters as may be required under the Tax Law or any other applicable law, including but not limited to: 1) Balance sheet and profit and loss accounts. 2) Records of wages and salaries. 3) Records of fixed assets. 4) Inventory records and statements (including quantities and values) at the end of any relevant Tax Period and records of stock-counts related to inventory statements. b. All documents supporting the entries in the accounting records and commercial books, including but not limited to: 1) Correspondence, invoices, licences and contracts related to the Business. 2) Documents containing details of any election, assessment, determination or calculation made by a Taxpayer in relation to the Tax affairs of its Business, including the basis, or method of assessment, determination or calculation made. 2. In addition to the accounting records and commercial books referred to in Clause (1) of this Article, the Authority may request any other information in order to verify, through a series of auditable documents, the Person’s Tax obligations, including their responsibility to register for Tax purposes. Cabinet Decision No. 74 of 2023 and its amendments – As published by Ministry of Finance 2