UAE-resident businesses who make taxable supplies in the UAE must mandatorily register for VAT, provided the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED375,000. Non-UAE-resident businesses that make taxable supplies in the UAE must also mandatorily register for VAT, regardless of the value of its taxable supplies and imports, where there is no other person obligated to pay the due tax on these supplies in the UAE.

UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in any past period of 12 months or less exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED187,500.

A person required to register for VAT needs to submit a registration application to the FTA within 30 days of reaching the Mandatory threshold). Registration applications will be submitted via the EmaraTax portal.

(Mandatory registration) You will be required to be registered when the VAT law is in force if you are a business that is resident in the GCC and you are making supplies of goods or services in the UAE and either:

1) Your taxable supplies were more than AED375,000 in any past period of 12 months or less; or

2) You expect that your taxable supplies will be more than AED375,000 in the next 30 days.

There is no registration threshold for foreign businesses that do not have a Place of Residence in the UAE and are making or expect to make supplies of goods or services in the UAE and there is no other person who is required to account for the VAT due in the UAE on their behalf. (Voluntary registration) If you are not required to register, you will be eligible to apply for registration when the VAT law is in force if: 1) You expect that either your taxable supplies or expenses were more than AED187,500 in the last 12 months or less; or 2) Your taxable supplies or expenses will be more than AED187,500 in the next 30 days.

The VAT registration process can vary, but it often takes a few weeks to complete, depending on the complexity of your business and the accuracy of your submitted documents.

Yes, there are specific exemptions and categories, such as designated free zones and certain financial services, which may have different VAT rules. It’s essential to understand these if they apply to your business.