Being registered under the VAT law means that a business is acknowledged by the government, as a supplier of Goods and Services and is authorized to collect VAT from customers and remit the same to the government of Dubai.
VAT registration is the process of listing the business with the government as active in production and sales. After a business registers for VAT, it's able to reclaim any VAT paid on company purchases and becomes responsible for: Charging VAT on goods or services sold (and charging the right amount).