A business must register if:
- The total value of their taxable suppliesmade within the UAE exceeds the mandatory registration threshold over the previous 12 month period, or
- They anticipate making taxable supplieswith a value exceeding the mandatory registration threshold in the next 30 days.
- The mandatory registration threshold will be AED 375,000.
A business may apply to register if they do not meet the mandatory registration criteria and:
- The total value of their taxable suppliesor taxable expenditure in the previous 12 months exceeds the voluntary registration threshold, or
- They anticipate that the total value of their taxable suppliesor taxable expenditure will exceed the voluntary registration threshold in the next 30 days.
- The voluntary registration threshold will be AED 187,500.