VAT registration and Excise Tax registration are legal obligations for businesses that meet the relevant thresholds or criteria under UAE tax law. Failure to register on time — or to deregister correctly when required — results in administrative penalties under Cabinet Decision No. 40 of 2017 as amended, including the latest amendments under Cabinet Decision No. 129 of 2025 (effective 14 April 2026). At Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP, we are licensed by the UAE Ministry of Economy (Local Auditors Record No. LC0106-01) and registered as a licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908). We handle all VAT and Excise Tax registration and deregistration applications on your behalf via the EmaraTax portal. This service is part of our broader UAE VAT and excise tax services. It is closely linked to our VAT return filing service and voluntary disclosure service. Learn more about our firm and our team. Registration and deregistration obligations are governed by: All registration and deregistration applications are submitted through the EmaraTax portal. The FTA publishes the relevant legislation on its legislation page. Mandatory VAT threshold: AED 375,000 in taxable supplies over 12 months A business must register for VAT in the UAE when its taxable supplies and imports exceed the mandatory registration threshold of AED 375,000 in the preceding 12 months, or when it is anticipated that they will exceed this threshold in the next 30 days. Failure to register on time carries a penalty of AED 10,000. A business may voluntarily register for VAT when its taxable supplies, imports, or taxable expenses exceed the voluntary registration threshold of AED 187,500 in the preceding 12 months or are expected to do so in the next 30 days. Voluntary registration is strategically beneficial for businesses that incur significant input VAT they wish to recover. Non-resident businesses making taxable supplies in the UAE are required to register for VAT regardless of the threshold if there is no other person obligated to account for the VAT on those supplies. Two or more businesses that are under common ownership and meet the FTA’s criteria may apply to form a VAT group and file a single consolidated VAT return. We advise on group registration eligibility and manage the application process. Excise Tax registration is required for any person who produces excise goods in the UAE, imports excise goods into the UAE, releases excise goods from a designated zone, or holds excise goods as a stockpiler on which Excise Tax has not been paid. Excise Tax applies to tobacco products (100%), carbonated drinks (50%), energy drinks (100%), sweetened beverages (50%), and electronic smoking devices and tools (100%). Registration must be completed before commencing any taxable activity. Mandatory de-registration: A registered business must apply for VAT deregistration if its taxable supplies and imports fall below the mandatory threshold of AED 375,000 and are not expected to exceed the voluntary threshold of AED 187,500 in the next 12 months. The deregistration application must be submitted within 20 business days of the conditions being met. Late deregistration carries a penalty of AED 1,000 per month, capped at AED 10,000. Voluntary de-registration: A business may apply for voluntary VAT deregistration if its taxable supplies have not exceeded the voluntary threshold in the preceding 12 months and are not expected to do so. A VAT registration cannot be cancelled within the first 12 months of registration. We assess whether your business is required to register for VAT or Excise Tax, or whether voluntary registration would be beneficial, based on your turnover, business activity, and supply chain structure. We advise on the optimal registration timing to minimise penalty exposure and maximise input VAT recovery. We prepare the complete registration or deregistration application — including all required business details, financial information, and supporting documents — and submit it on your behalf via the EmaraTax portal as licensed FTA Tax Agents. We handle all FTA queries and requests for additional information during the registration review process, ensuring the application proceeds smoothly and without unnecessary delays. Following registration, we advise on your VAT return filing obligations, tax invoice requirements, record-keeping responsibilities, and input tax recovery rules, ensuring your business is fully set up for ongoing compliance from day one. For ongoing engagements, we monitor your registration status, track deregistration trigger conditions, and alert you to any changes in thresholds or obligations. Where deregistration becomes mandatory, we prepare and file the application within the 20 business day deadline to avoid the AED 1,000 monthly penalty. We also identify when voluntary disclosure may be required for any errors during the registration or transition period. Our structured approach ensures accuracy, compliance, and timely action at every stage: The mandatory VAT registration threshold is AED 375,000 in taxable supplies and imports over the preceding 12 months, or where this amount is expected to be exceeded in the next 30 days. Failure to register on time carries a penalty of AED 10,000. The voluntary registration threshold is AED 187,500. A business whose taxable supplies, imports, or taxable expenses exceed this amount — or are expected to — may choose to register voluntarily. This is often advisable for businesses incurring significant input VAT before reaching the mandatory threshold. Under Cabinet Decision No. 40 of 2017, the penalty for failing to register for VAT within the required timeframe is AED 10,000. Additionally, any VAT that should have been collected during the unregistered period remains payable to the FTA, together with a late payment surcharge of 14% per annum (Cabinet Decision No. 129 of 2025, effective 14 April 2026). Yes. As licensed FTA Tax Agents (TAN: 30003958 | TAAN: 20033908), we can prepare and submit your VAT or Excise Tax registration application on your behalf through EmaraTax, respond to FTA queries, and manage the process through to receipt of your Tax Registration Number (TRN). The FTA typically processes VAT registration applications within 20 business days of receiving a complete application. Applications with missing information or FTA queries may take longer. We ensure all submissions are complete to minimise delays. A business may apply for VAT deregistration if its taxable supplies have fallen below the mandatory threshold and are not expected to exceed the voluntary threshold in the next 12 months. Mandatory deregistration applications must be filed within 20 business days of meeting the conditions, or a monthly penalty of AED 1,000 (capped at AED 10,000) applies. Late VAT deregistration carries a penalty of AED 1,000 per month, capped at AED 10,000. The deregistration application must be submitted to the FTA within 20 business days of the de-registration conditions being met. We manage the entire process on your behalf. 📞 Phone / WhatsApp: +971 50 794 8028 Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP — Licensed by the UAE Ministry of Economy (LC0106-01) | Licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908) Last reviewed: April 2026. Content reflects UAE law at date of review.VAT and Excise Tax registration and de-registration service in the UAE
Legal framework for VAT and Excise Tax registration in the UAE
Key facts — VAT and Excise Tax registration UAE
Voluntary VAT threshold: AED 187,500 in taxable supplies, imports, or expenses
Late registration penalty: AED 10,000
Late deregistration penalty: AED 1,000/month, capped at AED 10,000
FTA processing time: Typically 20 business days for complete applications
Our TAAN: 20033908 | TAN: 30003958VAT registration — mandatory and voluntary
Mandatory VAT registration
Voluntary VAT registration
VAT registration for non-resident businesses
VAT group registration
Excise Tax registration
VAT de-registration
Our VAT and Excise Tax registration and de-registration services
1. Registration eligibility assessment
2. Application preparation & submission
3. FTA query management
4. Post-registration compliance setup
5. Ongoing compliance monitoring & deadline tracking
Our methodology — how we deliver the registration service
Why choose Abdelhamid & Co for VAT registration?
Frequently asked questions — UAE VAT registration
What is the mandatory VAT registration threshold in the UAE?
What is the voluntary VAT registration threshold?
What is the penalty for late VAT registration?
Can a licensed FTA Tax Agent handle VAT registration on my behalf?
How long does VAT registration take?
When can a business apply for VAT deregistration?
What is the penalty for late VAT deregistration?
Related services
Contact us for VAT registration services in the UAE
📞 Direct: +971 065 289 414
🌐 Office: Sharjah, Al Qasimia, Omran Tower, Office 302
Contact us
Timing: Sat–Thu: 8AM–6PM
Mobile\WhatsApp: 0507948028
Phone: 065610040
Email: info@abdelhamidcpa.com