Services
VAT Services for UAE Businesses
VAT registration support, return support and practical compliance for UAE businesses that need the rules applied to their own supplies.
VAT was introduced in the UAE on 1 January 2018. The standard rate is 5% on taxable supplies and imports, alongside a zero rate and exemptions that apply only in the cases set out in the law.
Score Plus Auditing L.L.C helps SMEs with VAT registration support, VAT return support and the record-keeping behind those filings. Whether a particular company must register cannot be answered from turnover alone.
VAT registration support
The Federal Tax Authority states that a UAE-resident business must register if the total value of its taxable supplies and imports exceeds AED 375,000 over the previous 12 months, or is expected to exceed that threshold in the next 30 days. A business may be able to register voluntarily where taxable supplies and imports, or taxable expenses, exceed AED 187,500.
The mandatory threshold is not applied in the same way to non-resident businesses that make taxable supplies in the UAE. Some supplies are exempt or zero-rated and do not count as you might expect. We review the supplies before anyone concludes that a registration is, or is not, required.
VAT return support
Once registered, a business files a VAT return for the tax period assigned by the FTA and pays any VAT due. The FTA requires the return and the related payment within 28 days from the end of the tax period. The standard tax period for many registrants is quarterly. Some businesses are assigned a monthly period.
Return support means taking the sales and purchase records for that period, identifying the boxes they affect, and preparing the return for your review before it is submitted through EmaraTax. The return is only as reliable as the invoices and the ledger.
VAT compliance and records
Compliance is the ongoing habit: tax invoices that meet the requirements, the right treatment of standard-rated, zero-rated and exempt supplies, and a file that can be shown if the FTA asks. Input tax recovery depends on how the expense relates to taxable supplies. It is not automatic on every purchase.
- Registration and amendment support
- Return preparation support for the assigned tax period
- Review of tax invoices and common coding errors
- Record-keeping aligned to the VAT return
- Advisory on the treatment of a supply, based on stated facts
What we will not assume
We will not state that your company must register, or that input tax is recoverable, without looking at the supplies and the expenses. Residential property, selected financial services, cross-border services and designated zones are examples of areas where the treatment is specific. Those points are handled in an engagement, not in a general paragraph.
Questions about this service
When does a UAE business need to register for VAT?
A UAE-resident business must register when taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed that amount within the next 30 days. Voluntary registration can be available above AED 187,500. Non-resident businesses follow different rules. The conclusion depends on the supplies you make.
What is the UAE VAT rate?
The standard rate is 5%, as stated by the Ministry of Finance and in the VAT Decree-Law. A zero rate and exemptions exist for specific supplies. Not every invoice should carry 5%.
When is a VAT return due?
The Federal Tax Authority requires registered businesses to file the VAT return and pay VAT due within 28 days from the end of the tax period. Your certificate shows whether the period is quarterly or monthly, and which stagger applies.
Can you prepare the VAT return if the bookkeeping is done elsewhere?
Yes, if the records for the period are complete and can be reconciled. If they are not, we will identify the gaps before a return is prepared. Bookkeeping support is available where you want one firm to keep both.
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Tax comments on this page are general information based on Federal Tax Authority and Ministry of Finance publications. They are not a conclusion about your company. Rules and thresholds can change. Small Business Relief, as set in Ministerial Decision No. 73 of 2023, applies to tax periods ending on or before 31 December 2026. Check the Federal Tax Authority and the Ministry of Finance for any later update.