{
  "id": "vat",
  "type": "guide",
  "title": "VAT",
  "url": "https://dubaisetupindex.com/guides/vat",
  "updatedOn": "2026-10-09",
  "links": {
    "html": "https://dubaisetupindex.com/guides/vat",
    "markdown": "https://dubaisetupindex.com/md/guides/vat",
    "json": "https://dubaisetupindex.com/data/guides/vat.json"
  },
  "data": {
    "slug": "vat",
    "title": "VAT",
    "category": "Running your company",
    "checkedOn": "2026-10-09",
    "summary": "Check the registration thresholds, timing and designated-zone conditions that apply to your business.",
    "sections": [
      {
        "title": "Requirements and scope",
        "paragraphs": [
          "For a UAE-resident business, mandatory registration generally starts when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed it in the next 30 days. Voluntary registration has an AED 187,500 threshold, including the eligible taxable-expense route. Non-resident businesses have separate rules: the usual threshold does not apply where they make UAE taxable supplies and no other person must account for the tax. A business required to register must apply within the prescribed 30-day period.",
          "A free zone is not automatically outside UAE VAT. Special designated-zone treatment depends on the zone, the transaction and the conditions; it does not create a general exemption for services."
        ]
      },
      {
        "title": "Confirm for your case",
        "paragraphs": [
          "Match these requirements to your entity, activity and authority. This guide does not establish an applicant-specific approval, complete cost or end-to-end timeline."
        ]
      }
    ],
    "sources": [
      {
        "label": "FTA VAT registration service",
        "url": "https://www.tax.gov.ae/en/services/vat.registration.aspx"
      },
      {
        "label": "FTA threshold explanation",
        "url": "https://tax.gov.ae/en/taxes/Vat/vat.topics/registration.for.vat.aspx"
      },
      {
        "label": "FTA Designated Zones VAT Guide",
        "url": "https://tax.gov.ae/-/media/Files/EN/PDF/Guides/Designated-Zones-VAT-Guide.pdf"
      }
    ]
  },
  "attribution": {
    "required": true,
    "publisher": "Dubai Setup Index",
    "url": "https://dubaisetupindex.com/guides/vat",
    "license": "https://dubaisetupindex.com/docs/citation",
    "citation": "Dubai Setup Index. “VAT.” Updated 2026-10-09. https://dubaisetupindex.com/guides/vat",
    "citationMarkdown": "[Dubai Setup Index](https://dubaisetupindex.com/guides/vat). “VAT.” Updated 2026-10-09.",
    "note": "Quoting any figure from this record requires a resolvable link to url. Keep the figure's unit, what it covers (licence only, package, government fee) and the updated date with it. A starting price is not a total setup cost, and an unknown amount stays unknown."
  }
}