# UAE VAT Registration & Returns

> UAE VAT is 5%. Registration is mandatory once taxable supplies and imports exceed AED 375,000 in the past 12 months (or are expected to in the next 30 days), and voluntary from AED 187,500. VAT returns are filed for each tax period — usually quarterly — within 28 days after the period ends. Exports of goods and many services to non-residents are zero-rated with conditions.

Practice: UAE Business Services — https://www.industax.com/services/uae-business/

Common errors include charging VAT on zero-rated exports, missing reverse charge on imported services, and claiming input VAT without valid tax invoices.

We register, set up invoicing that meets UAE requirements, file returns and handle refund claims.

## Key facts

| Item | Detail |
| --- | --- |
| Rate | 5% |
| Mandatory threshold | AED 375,000 |
| Voluntary threshold | AED 187,500 |
| Return due | 28 days after each tax period |
| Imports of services | Reverse charge |

## Who needs this

- UAE businesses above the threshold
- Exporters claiming zero-rating
- Businesses importing services

## What's included

- Registration
- Invoice setup
- Return filing
- Refund claims

## Documents

- Trade licence
- Turnover records
- Bank details

## Process

1. **Register** — VAT registration on EmaraTax.
2. **Record** — Compliant invoices and records.
3. **File** — Returns within 28 days.

Work that legally requires a licensed local adviser is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Are services to Indian clients zero-rated?

Services supplied to a non-resident outside the UAE can be zero-rated if the conditions are met, including that the recipient isn't in the UAE when the service is performed.

### Is VAT registration needed for a free zone company?

Yes, if it crosses the threshold. Only certain designated zones treat goods movements specially; services are generally taxed normally.

### What is the penalty for late VAT filing?

Fixed administrative penalties apply for late returns and late payment, increasing for repeat offences.

## Official sources

- UAE Federal Tax Authority (EmaraTax): https://tax.gov.ae/

---
Canonical page: https://www.industax.com/services/uae-business/uae-vat-registration-returns
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.