Procedure to apply for Tax Registration Number UAE

• Identification of the applicant
  Here, you need to capture the details of all the trade licenses which are registered under the legal name of the entity as shown below:
  
  Steps to fill the details of trade license in VAT Registration Form
  • In ‘Select the name of the authority that issued the Trade License’, you need to select the authority who had issued the trade license. A list of UAE Trade Licensing authorities is provided as a drop-down list on the form. You need select the relevant authority.
  • Next, mention your Trade License number. You will find this number on your Trade License. It is also known as a registered number.
  •  In ‘Select Trade License expiry date’, mention the expiry date of your trade license.
  • After providing all the above details, in ‘Upload scanned copy of Trade License’ you need to upload a scanned copy of your trade license as evidence which will be verified by the FTA. The accepted file types are PDF, JPG, PNG and JPEG and each file size should not be more than 2MB
  • Verify the details furnished and save the details by clicking “Save Trade License’ option.
  •  Once after saving the details of Trade License, you will be asked to furnish the owner’s details as shown below:

    

  • To add the owner’s details, click “Add Owner Details’ and furnish the information as shown below:

    

  • The above fields are self-explanatory but ensure that the information about each and every owner is included along with scanned copy of trade license as evidence for FTA verification. If your Trade License(s) do not include information of all the owners, you must submit additional supporting documents by providing the details as requested.
  • Next proceed to provide the details of Certificate of Incorporation, if applicable to you. For your information, a Certificate of Incorporation is a legal document relating to the formation of an entity which has been incorporated. It is a license to form a corporation which is issued by a government or, in some jurisdictions, non-governmental entities.
    If applicable, you mention ‘YES’ under ‘DO you have certificate of Incorporation’ and upload the scanned copy of the certificate for FTA Verification.
  • The option ‘Upload other relevant documents‘ is not applicable, if you have already uploaded the scanned copy of Trade License or Certificate of registration. This is applicable to businesses who neither have a UAE Trade License nor a Certificate of Incorporation. In such a case, you have to upload another relevant document such as:
    • Articles of Association
    • Partnership Agreement
    • Any other Similar documents which show ownership information about the business
    • Club, charity or association registration documents and supporting evidence (applicable if you selected “Legal person – Club, Charity or Association”)
    • A copy of the Decree (applicable if you selected “Legal person – Federal UAE Government Entity” or “Legal person – Emirate UAE Government Entity”)
    • Other relevant documents such as documents providing information about your organization, including its activities and size (applicable if you selected “Legal person – Other”)
    • A scanned copy of the Emirates ID of the owner or a scanned copy of the passport of the owner (applicable if you selected “Natural person Other”)
• If you have more than once Trade License under legal entity name, all the instances of trade license need to be added.
• To add more than once trade license details, first, you need to save the trade license and add another.
• Ensure that all the relevant documents as applicable are uploaded for FTA verification.

  Depending on the basis on which you are applying for VAT registration, you need to upload the relevant documents.

• If you have more than once Trade License under legal entity name, all the instances of trade license need to be added.
• To add more than once trade license details, first, you need to save the trade license and add another.
• Ensure that all the relevant documents as applicable are uploaded for FTA verification.

  Details of the Manager of the business (CEO or equivalent)

  As shown in the below image, you need to provide the details of manager or CEO or any other equivalent person who is in charge of the business.

  

  Steps to furnish details in the above section:

  • In ‘Name of Manager’, you need to mention the name of the manager of the business as indicated in the Trade License. If no manager is listed in the Trade License, please include details of the CEO or equivalent person in charge of the organization. The details to be captured in both English as well as Arabic.
  • Under ‘Nationality as shown on Passport’ select the nationality of the manager as shown in his passport.
  • Next mention the passport number, passport expiry date and upload the scanned copy of the passport of the manager.
  • Under ‘is the manager resident in the UAE?’ select ‘Yes’ if the manager is a resident of UAE. If ‘Yes’, you need to provide the details of Emirate ID number, expiry date of Emirate ID and upload the scanned copy of Emirates ID as shown below:

    

    After providing the details in all the sections under ‘Details of the applicant’ click ‘Save and Continue’ to proceed to the next section.

Step – (3) Contact details

In this section you need to provide business contact details such as address and contact number as shown below:

The above details are self-explanatory however the following points to be considered while furnishing the business contact details:

• Avoid furnishing the details of another person’s address, for example, your accountant.
• If you have multiple addresses, please provide details of the place where most of the day-to-day activities of the business are carried out.
• If you are a foreign business applying to register for VAT in the UAE, you may choose to appoint a tax agent in the UAE. In such cases, you need to mention contact details of such tax agent.

Step – (4) Banking details

In this section, you need to provide the details of you bank such as IBAN (Account Number), BIC (Bank Identifier Code) name of the bank, bank branch name, account holders name and so on. The details as shown in the image below needs to be furnished:

In this section, the details required to be furnished are self-explanatory however the following points are required to be noted while furnishing the details:

• The Bank Account must be held with a bank established in the UAE.
• The account name must match the legal name of the entity you are registering with the FTA.
• Ensure that the relevant details such as IBAN, BIC, Bank Name, and Account holder’s Name etc. are entered accurately.
• If you are in the process of opening a bank account, you must provide copies of any relevant correspondence received from your bank.
• Currently, e-Dirham is the only default payment option available and by default selected in online registration form.
• If you are unsure whether or not your bank provides the electronic payment facility, it is recommended to verify with your bank about the availability of electronic payment facility.

Step – (5) Business relationships

This section is applicable only if you or any of your directors or partners, currently involved in (or in the past 5 years have been involved in) any other business resident in the UAE, either individually or as a director or partner in that business.

You select ‘No’, if it is not applicable and proceed to next section. If it is applicable, you are required to provide the details of the relationship with other business.

Step – (6) About the VAT registration

In this section, you need to furnish the details of your business activities, turnover, imports and exports and so on. This section is categorized into 6 sub-sections as mentioned below:

Let us discuss this in detail.

Business activities of the applicant:

Here you need to choose from the drop-down list, that best describes your current or intended main business activities as shown below. In the next field “Add any other activities (or proposed activities)’, you select the other business activities (other than main activity) or the proposed activities.

Actual or estimated financial transaction values:

Here, you need to mention the details of your turnover as shown below:

• In “Turnover for 12 Months(AED)”, you need to mention the value of turnover which includes taxable supplies, zero-rated supplies, deemed supplies and imported goods and services for 12 months. To know how to calculate turnover, please read ‘How to calculate the Turnover Threshold?’ Please note, you need to report all the values in UAE Dirhams (AED) only.
• Next, you have to upload the document as an evidence to justify the above turnover value. The documents such as Audit report, audited or non-audited financial statement, Self-prepared calculation sheet which may include details to calculate the taxable/zero-rated supplies based on financial records or Revenue forecast are generally accepted as evidence.
• In ‘Expected turnover in the next 30 days (AED)’ you need to provide the anticipated turnover for next 30 days. The calculation of turnover is similar to the calculation of 12 months turnover.
• In ‘Do you expect the VAT on your expenses to regularly exceed the VAT in your taxable supplies?’ select ‘Yes’ if your tax paid on purchases is higher than the tax collected on sales. Otherwise, select ‘No’. This information helps the government to understand whether or not you will be in a position for VAT payment or VAT refund.
• Next, Select ‘Yes’ in ‘Do you also expect to make exempt supplies?’ if you are making or expected to make exempt supplies.

Customs registration information:

If you are registered with any of the Customs departments in the UAE, please enter the details as shown below. Otherwise, you can select ‘No’ and proceed.

As shown above, you need to select the Emirate from the list in which you have customs registration and customs number. Also, you have to upload the scanned copy of customs number issued by customs department for FTA verification.

This information will assist the FTA and the relevant Customs department to identify you accurately at the time of importing and exporting goods into or from the UAE. Failure to enter this information may result in delays at the border.

Exception from VAT Registration:

Businesses engaged in making only zero-rated supplies are allowed to seek exemption from VAT registration in UAE. If you are making only Zero-rated supplies, you can select ‘Yes’ under ‘Do you wish to apply for an exception from VAT Registration on the above’.

Remember, you will be not eligible for exemption from VAT registration if you make zero-rated supplies along with standard rated supplies. Even if you opt for VAT exemption, you are still required to complete the remaining information on the VAT registration application form. The following supplies are eligible for zero-rated supplies in UAE:

• Exports
• Certain international transportation services
• Certain aircraft or vessels
• Certain investment in precious metals
• First supply of certain buildings
• Crude oil and natural gas
• Certain educational services and
• Certain health care services

Step – (7) Declaration

In this section, you need to provide the details of authorized signatory and communication preference such as Mode of communication and preferred language. Accordingly, this is categorized into 2 sub-sections:

A. Authorized Signatory
B. Communication Preference