Do you have to register for VAT?

Two thresholds decide it, and the word that catches people out is "rolling".

Mandatory thresholdAED 375,000
Voluntary thresholdAED 187,500
Your figure—

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What the numbers mean

Why "rolling" is the word that matters

Registration is mandatory once taxable supplies and imports exceed AED 375,000 over any rolling twelve-month period, and voluntary from AED 187,500.

It is not your financial year. A shop with a strong Ramadan and a strong White Friday can cross the line in March even though its year ends in December — and the obligation starts then, not at year end.

Registering voluntarily has a real upside: it lets you recover the VAT you pay your own suppliers, and it lets business customers recover the VAT they pay you. A B2B customer who cannot reclaim is effectively paying you 5% more than a registered competitor.

The full registration guide →


An arithmetic check against published thresholds, not tax advice. Confirm your position with a registered tax agent or the Federal Tax Authority.

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