When you must register for VAT, when you may choose to, and how to keep your TRN, invoices and quarterly returns in order from day one.
Mandatory registration at AED 375,000
A business must register for VAT when its taxable supplies and imports exceeded AED 375,000 over the previous 12 months, or are expected to exceed that amount in the next 30 days.
The application must be submitted within 30 days of crossing the threshold. Missing the deadline triggers a fixed late-registration penalty.
Voluntary registration from AED 187,500
If your taxable supplies or expenses exceed AED 187,500, you may register voluntarily. Many new companies do this to recover input VAT on setup costs and to look credible to larger B2B clients that expect a TRN on invoices.
MOULAY tip: Not sure which option applies to you? Run your numbers in our tax compliance simulator before you commit.
After you receive your TRN
Most businesses file VAT returns quarterly, within 28 days of the end of each tax period. Your invoices must show your TRN, the VAT amount and the required tax invoice details.
Keep records of every sale, purchase and import for at least five years, because the FTA can request them during a review.
How MOULAY helps
We assess your threshold position, submit the registration, set up compliant invoicing and file each return on time.