How to register VAT in Dubai? / VAT Registration procedure in Dubai / VAT Registration process in Dubai, Sharjah, Abu Dhabi UAE Important basics about VAT registration a. Who is registered for VAT purposes When you register for VAT you are registering the person that is operating a business, not the business itself. A person can be an individual (i.e. operating as a sole trader), or a legal person (further defined in Section 4) or another form of entity (e.g. an unincorporated body such as a charity or club, a partnership or trust). A VAT registration covers ALL of the business activities undertaken by the registered person. When you apply for VAT registration we will ask you for information relating to the person that is to be registered, and the current/intended business activities of that person. Federal or Emirate Government bodies and other similar entities in the UAE are to be registered in the name of the relevant body, n...