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.

limit for voluntary registration

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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