- Mandatory registration generally starts above AED 375,000.
- Voluntary registration can be available above AED 187,500.
- The test looks backward 12 months and forward 30 days.
Mandatory registration
A UAE-resident business must generally register if taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that amount in the next 30 days. Different rules apply to non-resident businesses.
- Track taxable and zero-rated supplies
- Exclude exempt supplies correctly
- Monitor rolling turnover monthly
- Document the threshold date
Voluntary registration
A resident business may generally apply voluntarily when taxable supplies, imports or taxable expenses exceed AED 187,500 over the relevant historical or forward-looking period.
- Assess input VAT recovery
- Consider customer expectations
- Prepare evidence of activity
- Understand ongoing filing duties
After registration
Issue compliant tax invoices, file returns for assigned periods, pay tax on time, reconcile records and update the FTA when registered details change.
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This guide is informed by current official guidance. Rules, fees and authority practice can change.
Important: This article is general information, not legal, tax, immigration or financial advice. Eligibility and obligations depend on your facts and the current rules of the relevant authority.