Resident:-
Any Person who is not obligated to apply for Tax Registration may apply for Tax Registration in the following cases:
1.If he proves, at the end of any given month, that the total value of supplies or the expenses which are subject to Tax and were incurred during the previous 12-month period, has exceeded the Voluntary Registration Threshold of AED 187,500
2.At any time that he anticipates that the total value of supplies or the expenses which are subject to Tax that will be incurred, will exceed the Voluntary Registration Threshold of AED 187,500 during the coming 30-day period.
Non–Resident:-
Every Business organization who does not have a Place of Residence in UAE shall register for Tax if it makes supplies of Goods or Services, and where no other Person is obligated to pay the Due Tax on these supplies in the State.
Non-Resident must apply for VAT Registration irrespective of the value of supply
Time limit:-
A Voluntary Registration application can be filed at any time before reaching mandatory registration threshold limit.
AED 187,500 < x< AED 375,000
Penalty:-
The failure of the Taxable Person to submit a registration application within the timeframe specified in the Tax Law will attract a penalty of AED 20,000. However, this penalty does not apply to Voluntary Registration.