Abu Dhabi, UAESaturday 25 May 2019

UAE clarifies import rules for companies not registered for VAT

Businesses are required to submit import declaration forms and pay tax online

The Federal Tax Authority is urging businesses to register for VAT. Photo: Getty Images
The Federal Tax Authority is urging businesses to register for VAT. Photo: Getty Images

The UAE’s Federal Tax Authority (FTA) on Saturday clarified the procedure for companies that wish to import goods but are not registered for VAT.

Non-registered businesses planning to bring goods into the country are required to follow standard customs procedures and pay VAT through one of several approved methods, the FTA said in a statement carried on the Emirates News Agency (WAM).

Companies must complete an import declaration form for VAT payment (Form VAT301) and pay via the Government’s "e-Dirham" online payment service on the FTA website, supported by an e-Guarantee to provide guarantees – which could be either a freight forwarder or clearing company approved by the FTA, or a courier company that delivers the goods to the said importer.

The FTA said the procedure via its e-Services portal aims to ease the process for non-registered importers.


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When importing for re-export, transit or temporary admission, non-registered businesses are required to provide the previously obtained e-Guarantee reference number on the e-Services portal, the FTA statement said.

Businesses were advised to complete their VAT registration formalities before December 4, 2017, the FTA has previously said. However, there are still a number of companies that have yet to register for the new tax, which came into effect on January 1, 2018.

The UAE and other Arabian Gulf states are introducing taxes to shore up dwindling government income from oil.

The UAE expects to generate Dh12 billion in VAT revenue in 2018 and Dh20bn in the second year of implementation, according to government officials.

Updated: January 13, 2018 06:33 PM