VAT Registration in the UAE: Do You Need It Yet?
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The test looks back over the last 12 months and forward 30 days. Once taxable supplies pass AED 375,000, you must apply within 30 days. Below that, registering voluntarily from AED 187,500 lets you recover VAT on costs, which can help a business with large set-up expenses.
Late registration carries an administrative penalty, so it pays to check early.