应税供应/进口超过 AED 375,000 门槛时。自愿登记可从 AED 187,500 起。
增值税登记核查
按 FTA 规则核查您在阿联酋的企业是否需登记增值税:强制门槛 AED 375,000 与自愿门槛 AED 187,500。
Who is this for? 接近 FTA 门槛的 mainland、自由区、电商与贸易企业。
Quick answer
阿联酋居民企业在此前12个月应税供应与进口超过 AED 375,000,或预计未来30天超过该金额时,须登记增值税。自愿登记可从 AED 187,500 起。
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.
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
Related tools
相关指南与服务
完整阿联酋商务与税务服务目录
公司注册与执照
自由区与对比
签证与移民
增值税、企业所得税与合规
会计与簿记
Frequently asked questions
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