Definition

Taxable Person Registration is the process through which businesses and individuals register with the FTA to become officially recognized for VAT or Corporate Tax purposes.

Key points

• Mandatory when taxable supplies exceed AED 375,000 annually.
• Free zones and mainland companies register through EmaraTax.
• Required to obtain a TRN (Tax Registration Number).

Practical example

A startup surpasses AED 400,000 in sales and registers as a taxable person to collect and remit VAT legally.

Why it matters

Registration is the first step in complying with UAE tax laws and avoiding fines.