In this article, we will discuss the circumstances where non-registered persons need to pay VAT on imports in the UAE using an e-guarantee and the process involved.

Situations Requiring VAT Registration Payment via E-Guarantee

the moving of goods between VAT-designated zones.

Import of goods into the UAE under customs duty exemption. Customs duty exemption applies to certain goods where the importer pays zero or reduced customs duty.

Let’s examine the process for non-registered persons to pay VAT Registration uae in these cases.

Steps for VAT Payment on Imports

Customs Declaration

The importer submits the customs declaration on the respective Customs portal and does the following:

Provides details of all imported goods

Submits declaration for Customs to process

Once approved, the declaration status changes to ‘Pending Tax Payment’.

Note: Once submitted to the FTA VAT, the customs system does not allow further edits. The status can only change to ‘Approved’ or ‘Declined’.

Obtain E-Guarantee

The importer acquires an e-guarantee from their bank equal to the VAT dubai amount due and gets the reference number.

Create E-Services Account on FTA online Website

Non-registered persons must create an e-Services account on the FTA site to pay import VAT:

Sign up with email ID and unique password

Verify email ID through received email

Account created after successful verification

Login to FTA Site and Complete VAT Import Declaration

The importer logs into the FTA e-Services portal and submits the e-guarantee number from the bank in Form VAT 301 – Import Declaration to pay VAT. After processing the e-guarantee submission, customs clearance can be completed.

Therefore, the import VAT dubai payment process is different for non-registered versus registered persons. In certain import cases, non-registered importers must acquire a bank e-guarantee and submit it on the FTA e-Services portal.

You can also Register for VAT Registration on our website: 

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