UAE VAT registration: thresholds, the 30-day rule and your TRN

Only a business registered with the FTA may charge VAT and recover input VAT. This guide explains the registration thresholds, what a Tax Registration Number is, and how to set it up so every invoice carries the right number.

Screenshot from the Zeyto demo company, with sample data.

Zeyto profit and loss report in the demo company

Registration

Who has to register for VAT

Not every business charges VAT. Only a business registered with the FTA (a taxable person) may charge VAT and recover input VAT. Registration depends on the value of your taxable supplies, which is why you need to track turnover from the first month.

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Per the FTA's page on registering for VAT, the thresholds are measured on taxable supplies and imports over the previous 12 months, or the value you expect in the next 30 days. Mandatory registration applies at AED 375,000. Voluntary registration is possible from AED 187,500, measured on taxable supplies, imports or taxable expenses. Non-resident businesses that make taxable supplies in the UAE must register even below the mandatory figure, unless a UAE party accounts for the VAT.

The numbers to remember

  • AED 375,000Mandatory registration threshold
  • AED 187,500Voluntary registration threshold
  • 30 daysTime to apply once you must register, per FTA guidance
  • 15 digitsLength of a Tax Registration Number

Examples

Which side of the line are you on

A trading company's taxable sales for the last 12 months total AED 410,000. That is above AED 375,000, so registration is mandatory and the application is due within 30 days of becoming liable. A freelancer with AED 200,000 of taxable sales is below the mandatory threshold but above AED 187,500, so voluntary registration is possible.

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A business below the mandatory threshold is not forced to register, but it also cannot charge VAT or recover input VAT until it does. Registering late can attract an administrative penalty. Check the current amount on the FTA website rather than trusting a figure copied from a blog. Applications are made through the FTA's online portal, EmaraTax.

Your TRN

What a Tax Registration Number does

When the FTA registers you it issues a Tax Registration Number (TRN), which is 15 digits. The TRN identifies you on every tax invoice. A customer who is registered needs your TRN to support their input VAT claim, and you need your suppliers' TRNs for the same reason.

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A TRN typed with a mistake still has 15 digits and passes any length check. The check cannot tell you whether the number belongs to the party, so copy the TRN from the party's own tax invoice or registration certificate.

In Zeyto

Where TRNs live in the software

  • Your own TRN: Settings, Company Profile, in the Legal Identity card. Zeyto accepts exactly 15 digits and prints it on tax invoices and POS receipts. If you are not VAT-registered, leave it empty.
  • Customers: the TRN field refuses anything that is not 15 digits, and Zeyto refuses a TRN already used by another customer.
  • Suppliers: Purchase, Suppliers has the same kind of TRN field.
  • Settings, Posting Controls has an optional rule, Customer TRN required when VAT is charged, which refuses a sales invoice that charges VAT if the customer has no TRN.
  • The Company Profile also has a VAT Return Identity card (taxable person name and address, tax agency and TAN, tax agent and TAAN) that appears in the header of the return worksheet.

Set the TRN before the first tax invoice A tax invoice without your TRN is not a valid tax invoice. Enter it once in the Company Profile, then print a sample invoice to confirm it appears. For UAE e-invoicing, Zeyto's connection to an Accredited Service Provider is not released yet, so we do not claim e-invoicing readiness. Rules change, so check the FTA website before you file. This page is general information, not tax or legal advice, and was last reviewed on 8 November 2026.

UAE e-invoicing roadmap

Get invoices, VAT and data fields in order first

Zeyto is built around UAE VAT, structured invoice data and local validation. The connection to an Accredited Service Provider is on the roadmap and not released yet.

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FAQ

Straight answers

What is the VAT registration threshold in the UAE?
According to the FTA, mandatory registration applies at taxable supplies and imports of AED 375,000 over the previous 12 months or expected in the next 30 days. Voluntary registration is possible from AED 187,500.
How long do I have to register once I must?
The FTA's guidance says to apply within 30 days. Applications are made through the EmaraTax portal.
How many digits is a TRN?
A TRN has 15 digits. Zeyto accepts exactly 15 digits in the company, customer and supplier records.
Can I charge VAT before I am registered?
No. A business that is not registered cannot charge VAT or recover input VAT until it registers.
Does a valid-length TRN prove the customer is registered?
No. A mistyped TRN still has 15 digits. Copy it from the party's tax invoice or registration certificate.

Set up your company profile in the demo

Open the demo and see where the TRN and VAT identity are entered.