For UAE-resident businesses, the mandatory registration threshold is AED 375,000 of taxable supplies and imports and the voluntary threshold is AED 187,500, subject to the applicable tests. Voluntary registration can also consider qualifying taxable expenses. Review both the previous 12 months and the expected next 30 days. Different rules can apply to non-resident businesses.
Practical review checklist
- Prepare a month-by-month turnover schedule rather than relying on one financial year.
- Separate taxable supplies from exempt income and review imports.
- Check the application deadline, supporting documents and effective date with the FTA.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.