According to Article 19 of the decree law for calculating threshold limit of AED 375,000 for the purpose of mandatory registration, following supplies shall be included:

  • Value of taxable goods and services (includes zero rated supplies).
  • Value of concerned goods and services received by a person (concerned goods means goods that have been imported, and would not be exempt if supplied in state).

  • In case of acquisition of business, whole or part, value of the taxable supplies that belongs to person who transferred the business.
  • Taxable supplies made by related parties.


The transfer of whole or an independent part of a business from a person to a taxable person for the purpose of continuing the business that was transferred.

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