Value Added Tax (VAT) is an indirect tax imposed on the consumption of goods and services at each stage of the supply chain. Introduced in the United Arab Emirates (UAE) on January 1, 2018, VAT is levied at a standard rate of 5% on most goods and services. Businesses operating in the UAE must comply with VAT regulations set by the Federal Tax Authority (FTA) to avoid penalties and ensure smooth operations. This guide provides a detailed overview of VAT registration, eligibility criteria, required documents, and compliance requirements.