What documents are needed to register for VAT?

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

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.