VAT Registration in the UAE is the official process by which businesses register with the Federal Tax Authority (FTA) to collect Value Added Tax (VAT), a consumption tax applied to the sale of goods and services at every stage of the supply chain. This registration is mandatory for businesses with a taxable turnover exceeding AED 375,000, while those below this threshold have the option for voluntary registration. The registration process is conducted online through the FTA portal, requiring the submission of relevant business information and supporting documents. Once registered, businesses receive a unique VAT registration number (VATIN), which must be included on all invoices. It is also imperative for registered businesses to maintain accurate records of their sales and the VAT they collect and remit.

involves the regular submission of VAT returns to the FTA, which outlines the VAT collected from sales and the VAT paid on purchases. Businesses are required to file these returns quarterly, with submission deadlines typically set within 28 days after the conclusion of each tax period. Accurate calculation of the VAT due is essential, and returns must be submitted electronically to ensure compliance. If the VAT collected exceeds the VAT paid, businesses must remit the difference to the FTA; however, if the VAT paid is greater, they may be eligible for a refund. To support audit processes and ensure adherence to regulations, it is crucial for businesses to maintain thorough records of all transactions and VAT filings.