Mandatory VAT registration is required when a business's taxable supplies (zero-rated + standard-rated) plus imports of goods and services in the past 12 months exceed AED 375,000, OR are expected to exceed it in the next 30 days .
Quick answer: Your UAE business must register for VAT when taxable supplies exceed AED 375,000 in the past 12 months or are expected to exceed it within 30 days.
Mandatory VAT registration is required when a business's taxable supplies (zero-rated + standard-rated) plus imports of goods and services in the past 12 months exceed AED 375,000, OR are expected to exceed it in the next 30 days .
Voluntary VAT registration is permitted when the same total reaches AED 187,500 in the past 12 months, OR taxable expenses reach that amount [2].
Key practical points:
For edge cases — group registration, designated zones, mixed VAT/non-VAT business activities — consult a UAE tax advisor.
Sub-questions our research cluster pulls together — each links to its full Tier-B/C answer.
Nearly all UAE businesses must register for Corporate Tax, including mainland and free-zone companies. Rates: 0% on income up to AED 375,000, then 9%.
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This is general legal information, not legal advice. For advice tailored to your specific situation, consult a UAE-licensed lawyer.
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