Business tax registration in the UAE

In the UAE, daytoday compliance goes beyond Corporate Tax (CT). Businesses must manage VAT registration, Excise (for specified products such as sweetened beverages, tobacco/eliquids, energy drinks) and EmaraTax administration (account setup, delegations, updates). This guide focuses on those nonCT pillars and is designed to complement the separate CT registration article.

Registration landscape: who needs to sign up?

• VAT: UAEestablished businesses above thresholds, some nonresidents making local supplies without sufficient presence, and groups opting for VAT grouping.
• Excise: producers, importers, warehouse keepers and traders of excisable goods.
• Customs: importer/exporter code to be linked with the TRN for import VAT clearance.

Note: Corporate Tax registration is covered in a separate article. Here we detail VAT, Excise and crosscutting EmaraTax tasks.

VAT: registration rules

Thresholds and liability

• Mandatory: taxable supplies + imports > AED 375,000 on a rolling 12month basis.
• Voluntary: supplies > AED 187,500 or expenses > AED 187,500 (useful for startups).
• Nonresidents: registration required if they make UAEtaxable supplies without adequate local presence.

VAT grouping

Closely related entities may form a VAT Group to centralise filings and neutralise intragroup VAT—run a prior flow analysis.

EmaraTax steps and documentation

1. Open EmaraTax (UAE PASS/KYC) and choose VAT.
2. Complete form: licences, activity start date, business profile, thresholds, contacts.
3. Upload docs: officer IDs, constitutional docs/resolutions, address proof, statements, key contracts.
4. Obtain TRN and activate the VAT profile.

After registration

• Invoicing: mandatory particulars (TRN, rate, time of supply), filing/payment calendar, recordkeeping.
• Recovery: input VAT linked to taxable supplies (with partialexemption allocation for mixed activities).
• Exports/0% and exemptions: robust evidence for zerorating; exempt categories include specified financial services, residential property (other than first supply), domestic passenger transport, bare land.

Excise: when and how to register

Excise targets specified products (by law). Typical registrants are producers, importers, warehouse keepers and traders.

• EmaraTax account: select “Excise” and complete the profile (activities, sites, stocks).
• Authorisations: warehousekeeper licence, product registrations, stamping/labelling where applicable.
• Returns: periodic filings (inflows/outflows), payments and physicalflow controls.

Watchouts: correct product classification, proof of settlement and penalties for discrepancies (underdeclaration, tracking gaps).

Imports/exports: Customs and VAT interface

• Obtain/update the Customs code and link to TRN.
• Import VAT: reverse charge/deferred accounting or payandrecover depending on your flows.
• Evidence: SAD/BOE, transport docs, logistics correspondence.

EmaraTax administration: beyond registration

• Tax profiles: add/remove taxes (VAT, Excise), update legal details.
• Roles & delegations: appoint advisers, manage users, enable MFA.
• Notifications: set alerts for deadlines, monitor RFIs and refunds.
• Deregistration: conditions (activity ceased, thresholds not met), closure and retention.

Common pitfalls / good practice

• Thresholds: calculate on rolling 12month basis; include imports/qualifying supplies.
• Invoicing: missing TRN/timeofsupply; update ERP/templates and train teams.
• Exports: thin zerorating evidence (shipment proof, timelines)—use checklists.
• Partialexemption: undocumented allocation—agree method with FTA if needed.
• Excise: misclassification—rely on specs and supplier confirmations.
• Excise: misclassification—rely on specs and supplier confirmations.

NonCT compliance checklist

1. Open/update EmaraTax and link Customs code to TRN.
2. Assess VAT: thresholds, grouping, filing cycle, invoicing, archives.
3. Assess Excise: products, licences, internal controls, calendars.
4. Formalise processes & roles (accounting, supply chain, tax), training plan.
5. Run a VAT health check: sample tests, corrections, documentation.

Business tax registration in the UAE is not limited to CT: VAT, Excise and sound EmaraTax administration drive daily compliance. By managing thresholds precisely, securing invoicing and zerorating evidence and keeping profiles up to date, you reduce risk and streamline operations.

Our lawyers, who are experts in tax law, are available to answer all your questions and provide advice. We offer face-to-face meetings or videoconferencing. You can make an appointment directly online at https://www.agn-avocats.fr/.

AGN AVOCATS – Tax Law
contact@agn-avocats.fr
09 72 34 24 72