How many days do I have to apply for VAT registration after crossing the threshold?
You have 30 days from the date you cross the AED 375,000 mandatory registration threshold to submit your VAT registration application to the FTA.
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The detail
Under Article 7(2) of the Executive Regulations, a person required to register (having exceeded the AED 375,000 Mandatory Registration Threshold) must file a Tax Registration application within 30 days of becoming liable to register. Note that registration itself is then backdated to the first day of the month following the month the threshold was exceeded, regardless of when the application is actually filed.1
What the law says
What it depends on
- The obligation arises once taxable supplies exceed AED 375,000 over the previous 12 months, or are expected to exceed it in the next 30 days.1
Check before you rely on it
- Confirm the exact date your taxable supplies crossed AED 375,000 in the trailing 12 months
- Check whether you already had reasonable grounds to expect exceeding the threshold within 30 days, which starts the clock earlier
Sources (1) — read the official text
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Article 7 – Mandatory Registration
Read the article
Article 7 – Mandatory Registration 8 1. The Mandatory Registration Threshold shall be AED 375,000 (three hundred and seventy-five thousand dirhams). 2. The Person required to register for Tax pursuant to the provisions of the DecreeLaw must file a Tax Registration application with the Authority within 30 (thirty) days of being required to register. 3. Where a Person does not file his Tax Registration application despite being required to, the Authority shall register that Person with effect from the date on which the Person first became liable to be registered for Tax and impose the necessary penalties in accordance with the Tax Procedures Law. 4. Where supplies made by a Person exceed, in accordance with the Decree-Law, the Mandatory Registration Threshold during the previous 12-month period, the Authority shall register the Person with effect from the first day of the month following the month in which the Person is required to register, whether or not he applies for Tax Registration, or from such earlier date as agreed between the Authority and the Person. 5. Where a Person expects that his supplies, in accordance with the Decree-Law, will exceed the Mandatory Registration Threshold during the next 30 (thirty) days, the Authority shall register him with effect from the date on which there are 8 Article amended as per Cabinet Decision No. 100 of 2024. Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 6 reasonable grounds for believing the Person will be required to register for Tax as specified in this Clause, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person. 6. Where a Person is not a resident of the State and is required to register for Tax in accordance with the provisions of the Decree-Law, the Authority shall register him with effect from the date on which he started making supplies in the State, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person. 7. A Taxable Person who has been late in registering for Tax according to the provisions of this Article is liable to account for and pay to the Authority the Due Tax on all Taxable Supplies and Imports made by him before registering.
Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer
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