- The total value of taxable supplies exceeded the mandatory registration limit of AED 375,000 over the past 12 months, or
- the value of taxable supplies is expected to exceed the mandatory registration limit within the next 30 days.
Deadlines for businesses to register are the following: - businesses with an annual turnover of taxable supplies exceeding AED 150 million should register before 31 October 2017;
- businesses with an annual turnover of taxable supplies exceeding AED 10 million should register before 30 November 2017;
- all other businesses whose turnover exceeds the VAT registration threshold should be registered before 4 December 2017.
Businesses may apply for registration on a voluntary basis if they do not meet the mandatory registration requirements if: - the total value of taxable or taxable expenditures over the past 12 months exceeds the voluntary registration limit, or
- the value of taxable supplies or taxable expenses is expected to exceed the voluntary registration limit within the next 30 days.
The voluntary registration limit is AED 187,500.