Article 8 of executive regulations and article 17 of the decree law defines voluntary registration as any person who is not obligated to apply for tax registration.
Threshold limit: AED 187,500
Date of registration: first day of the month following the month in which the application is made.
Voluntary registration due to expectation: During the next 30 days when the person expects that his supplies under the provisions of the decree law will exceed the voluntary registration threshold limit.
Documents: The applicant should be able to provide evidence of an intention to make taxable supplies or incur expenses which are in excess of voluntary registration threshold.
Taxable expenses: Expenses which are subject to tax at the standard rate. Which are incurred in the state by a person who has a place of residence in the state.
1. For voluntary tax registration authority shall determine the evidence it may deem necessary to demonstrate eligibility
2. A person may not register unless he satisfies the authority that he is carrying on a business in the state.
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