Resident:-
As per Article 13 of Federal law No. 8 of 2017,
Every Business Organization who has a Place of Residence in UAE shall register in the following situations :
- Where the total value of all supplies exceeded the Mandatory Registration Threshold of AED 375,000 over the previous 12-month period.
- Where it is anticipated that the total value of all supplies will exceed the Mandatory Registration Threshold of AED 375,000 in the next thirty 30 days.
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.
Time limit:-
As per Cabinet Decision 52 of 2017,
The Person required to register for Tax pursuant to the provisions of the Decree-Law must file a Tax Registration application with the Authority within 30 days of being required to register.
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