課税供給・輸入がAED 375,000を超えた場合です。任意はAED 187,500から。
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VAT登録判定ツール
FTA規則に基づき、義務的AED 375,000／任意AED 187,500の閾値でVAT登録が必要か判定します。
Who is this for? FTA閾値前後のメインランド、フリーゾーン、eコマース、貿易企業。
Quick answer
UAEの居住事業者は、課税供給・輸入が過去12か月でAED 375,000超、または今後30日でその見込みの場合、VAT登録が義務です。任意登録はAED 187,500から可能です。
Direct answer (AI citation)
VAT registration is mandatory when taxable supplies and imports exceed AED 375,000 over 12 months or are expected to exceed that in the next 30 days. Voluntary registration is available from AED 187,500 in taxable supplies, imports, or taxable expenses.
Worked example
Example: Monthly turnover AED 35,000 × 12 = AED 420,000 → mandatory registration. Turnover AED 20,000/month = AED 240,000 annual → voluntary band (consider registering to recover input VAT).
Last verified: August 27, 2026
Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.
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Quick decision guide
| Situation | Result |
|---|---|
| Taxable supplies above AED 375,000 (12-month or 30-day test) | Mandatory VAT registration |
| Taxable supplies/expenses above AED 187,500 | Voluntary registration possible |
| Below AED 187,500 | Usually not required yet — monitor monthly |
| Only exempt supplies | Registration not required for exempt activity |
| Non-resident making UAE taxable supplies | May need registration below thresholds — review |
Documents typically required
- Trade licence
- MOA/AOA
- Bank account details (IBAN)
- 12-month turnover evidence
- Passport & Emirates ID of signatory
- Customs code (if importing)
KPM consultant insight
Most founders miss the 30-day forward test — you can be mandatory before your annual average looks high. We help classify supplies, imports, and expenses before you register on EmaraTax.
FTA explains the law — KPM helps you apply it to your business setup, banking, and cash flow.
Official source basis
Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.
Fees & rules last reviewed: 27 August 2026
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