中文: 阿联酋新公司什么时候必须注册 VAT？强制与自愿门槛
Short answer
A UAE-resident business must register for VAT when its taxable supplies and imports exceeded AED 375,000 in the last 12 months, or are expected to exceed it in the next 30 days [S1][S2]. Below that, a business may register voluntarily once its taxable supplies and imports, or taxable expenses, exceed AED 187,500 on the same basis [S1].
The two thresholds
| Threshold | Amount | Test | Source |
|---|---|---|---|
| Mandatory | AED 375,000 | Taxable supplies and imports in the last 12 months, or expected in the next 30 days | [S1][S2] |
| Voluntary | AED 187,500 | Taxable supplies and imports, or taxable expenses, in the last 12 months, or expected in the next 30 days | [S1] |
Free zone or mainland
The Federal Tax Authority (FTA) states that the mandatory threshold applies "whether your business is based in a free zone or mainland" [S3].
Non-resident businesses
A business that is not resident in the UAE and makes taxable supplies in the UAE must register regardless of value, where no other person is obliged to pay the tax on those supplies in the UAE [S1][S2].
Records
The FTA notes that businesses within the registration criteria must keep proper financial and accounting records, and documents relating to their business activities, for at least 5 years [S4].
Where to register
Registration is made through the FTA's e-services portal [S3][S4].
Note on Lexoford
Lexoford Services helps with company setup. This page explains the published FTA rules; it is not tax advice. For your own position, check with the FTA or a registered tax agent.
For reference only. The competent authority's rules prevail.
Sources
- [S1] FTA FAQ (register)
- [S2] u.ae, Register for VAT
- [S3] FTA FAQ (E-Services)
- [S4] FTA blog post, "Tax Awareness"
FAQ
What is the mandatory VAT registration threshold in the UAE?
AED 375,000 of taxable supplies and imports in the last 12 months, or expected in the next 30 days, for UAE-resident businesses [S1][S2].
Can a new company register for VAT before reaching AED 375,000?
Yes, voluntarily, once taxable supplies and imports, or taxable expenses, exceed AED 187,500 in the last 12 months or are expected to in the next 30 days [S1].
Does the threshold differ for free zone companies?
The FTA states the mandatory threshold applies whether the business is in a free zone or on the mainland [S3].
Does a foreign company with no UAE base need to register?
If it makes taxable supplies in the UAE and no other person is obliged to pay the tax on them, it must register regardless of value [S1][S2].
Does the "next 30 days" test matter for a new company?
Yes. Registration is also required where supplies are expected to exceed the mandatory threshold in the next 30 days [S1].
How long must VAT records be kept?
At least 5 years, according to the FTA [S4].
Where is VAT registration submitted?
Through the FTA e-services portal [S3][S4].
Is this page tax advice?
No. It summarises published FTA guidance. Check your own case with the FTA or a registered tax agent.