English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

The registration application must include identity, address, email, registrations, activities, commencement and threshold dates, actual and forecast values, Supply classifications, export information and authorised signatories. Once accepted, the certificate states the VAT number and effective date and must be displayed prominently.

Who should read this?

Anyone preparing or reviewing a registration application and business master data.

Why does it matter?

Missing or inconsistent data can delay processing. The certificate effective date—not account creation or application submission—governs the start of invoicing and periodic obligations.

Actual and forecast valuesCertificate effective dateDisplay certificate

Current text

A. The registration application shall include, at a minimum, the following information: 1. The name and address of the applicant. 2. The email address to be used for correspondence with the Bureau. 3. The commercial registration number and the customs registration number, if applicable. 4. Details regarding the applicant's Economic Activities. 5. The date of commencing the activity and the date of meeting the conditions for mandatory registration. 6. Value of actual and expected annual Supplies for registration purposes. 7. Reference to the nature of the Supplies made and whether they are exempt from Tax or subject to the zero rate. 8. Reference as to whether the applicant is an exporter, showing the ratio of annual exports to total annual Supplies. 9. Details of authorised signatories of the Taxable Person for Tax purposes. B. Where the application has been accepted, the Bureau shall issue a registration certificate to the Taxable Person which shall include the effective date of registration together with the Tax Registration Number. In the event the registration certificate is lost or damaged, the Taxable Person shall obtain another registration certificate. C. The Taxable Person shall place the registration certificate issued by the Bureau in a visible place in his establishment.

Prepare the application and certificate

  1. 1

    Match name, address and email to official records.

  2. 2

    Record activity commencement and the date registration conditions were met.

  3. 3

    Separate actual from forecast values and classify Supplies and exports.

  4. 4

    Identify authorised signatories and evidence their authority.

  5. 5

    After approval, verify the VAT number and effective date and display the certificate.

Connected provisions

Official guides and tools

Connected Madar tools

Illustrative example by Madar

Application submitted before approval

Submitting on 5 September does not itself authorise VAT invoicing from that date. The business waits for the certificate and follows its effective date, including any retrospective date fixed by the NBR.

Questions to help you apply it

  • Do application details match official evidence?
  • Are actual and forecast values separated?
  • Who is authorised to sign?
  • What effective date is stated on the certificate?