The following business is the ones who should and can apply for VAT in UAE registration. On or before 4 December 2017, as per the Federal Tax Authority (FTA):

  • Annual turnover is more than AED 375,000 (a must registration)
  • Yearly turnover is between AED 187,500 and AED 375,000 (optional registration)
  • Annual turnover is less than AED 187,500 (registration not required)

DO I HAVE TO REGISTER FOR VAT?

A natural or legal person in business will have to register for VAT if the taxable supplies made by that person exceed AED 375,000 over the previous 12 months. Taxable supplies are all supplies of goods and services made by a person that are not exempt supplies, i.e. none of the following:

  • Exempt financial services
  • Bare land
  • Residential buildings
  • Domestic passenger transport

AM I ELIGIBLE FOR REGISTERING AS A TAX GROUP?

Two or more legal persons conducting business may apply for Tax Registration as a Tax Group if:

  • Each has a place of establishment or fixed establishment in the UAE.
  • The persons are related parties, i.e. they are not separated in economic, financial or regulatory aspects.
  • One or more persons conducting business in a partnership control the others.
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