VAT in the UAE: Complete guide library
Everything UAE businesses need to know about VAT in 2026 — registration, returns, deadlines, penalties, exemptions and cross-border supplies, in one place.
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VAT in the UAE affects every business that sells, imports or buys taxable goods and services — and the rules differ for Mainland and Free Zone companies. This guide library brings together our most detailed articles on registration, returns, penalties and special cases, so you always know what applies to your business in 2026.
UAE VAT has been in force since 1 January 2018 at a standard rate of 5%, and it touches almost every invoice a business issues or receives. The Federal Tax Authority (FTA) updates its guidance regularly, so a late return or a wrong tax code can quickly turn into a penalty.
Clean records come first: every VAT return is only as accurate as the bookkeeping behind it. No accountant in house? Our outsourced accounting services keep your books ready for every filing.
Below you'll find our full collection of VAT guides, covering everything from the TRN application and the VAT certificate to reverse charge, exports and imports, and the penalties for late payment.
VAT sits next to Corporate Tax and e-invoicing on your compliance calendar, so keep our Corporate Tax guide library and the tax and compliance calendar close.
If you'd rather have this handled for you, movingo's VAT specialists manage registration, returns, and ongoing compliance for businesses across the UAE.
Book an intro call with us →Join: UAE VAT basics webinar
A practical introduction for business owners and managers: how VAT works in the UAE, who has to register, and where the rules differ for Mainland and Free Zone companies. Our webinars often include a bonus for attendees, such as a promo code or a free service.
All VAT guides
7 in-depth guides on VAT registration, returns, penalties and cross-border supplies — browse by topic below.
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VAT FAQ
What is the VAT rate in the UAE, and what is zero-rated or exempt?
The standard rate is 5%. Exports of goods and services outside the GCC, international transport and some other supplies are zero-rated at 0%, and you can still recover input VAT on them. Residential property, bare land, local passenger transport and certain financial services are exempt, and you cannot recover input VAT on those. See who is exempt from VAT in the UAE.
When must a business register for VAT?
Registration is mandatory when taxable supplies and imports exceed AED 375,000 over the past 12 months or are expected to in the next 30 days, and you have 30 days to apply for a TRN. Registration is voluntary above AED 187,500. Missing the deadline costs AED 10,000. Here is how to apply for a TRN.
Do Free Zone companies pay VAT?
Yes, a Free Zone company is not exempt from VAT by default. The same AED 375,000 threshold applies as on the Mainland, and only certain goods supplied in or between Designated Zones get special treatment. Read our guide to VAT registration for Free Zone companies.
How often are VAT returns filed, and when are they due?
Most businesses file quarterly, and businesses with annual turnover of AED 150 million or more file monthly. The return and the payment are due within 28 days of the end of each tax period.
What are the penalties for VAT mistakes?
A late return costs AED 1,000, or AED 2,000 if repeated within 24 months. Late payment adds 14% per year on the unpaid tax, charged monthly, and late registration costs AED 10,000. Details in our guide to the penalty for late payment of VAT.
How are imports and exports treated under VAT?
Imported goods are generally subject to 5% VAT at customs, while exports outside the GCC are generally zero-rated if you keep proof of export. Services bought from abroad usually fall under the reverse charge mechanism. More in exports and imports under VAT and reverse charge.