UAE VAT Guide for Businesses: Registration, Returns & Compliance

<h2>UAE VAT Overview</h2><p>The UAE introduced Value Added Tax (VAT) at a rate of 5% on 1 January 2018. It applies to most goods and services supplied in the UAE, with certain categories zero-rated or exempt.</p><h2>VAT Registration</h2><p><strong>Mandatory registration:</strong> If your taxable supplies and imports exceed AED 375,000 per year.<br><strong>Voluntary registration:</strong> If your supplies exceed AED 187,500 per year.</p><h2>How to File VAT Returns</h2><p>UAE VAT returns are filed quarterly through the FTA's EmaraTax portal. Returns must be submitted within 28 days after the end of each tax period.</p><h2>Zero-Rated Supplies</h2><ul><li>Exports of goods and services outside the UAE</li><li>International transport</li><li>First supply of residential property</li><li>Certain healthcare and educational services</li></ul><h2>Exempt Supplies</h2><ul><li>Financial services</li><li>Residential property (subsequent supplies)</li><li>Bare land</li><li>Local passenger transport</li></ul>