UAE juridical persons, such as private or public joint stock companies or limited liability companies, incorporated or otherwise established or recognized under UAE legislation, including Free Zone Persons.
Non-UAE juridical persons incorporated outside the UAE but effectively managed and controlled within the UAE.
Natural persons (individuals) conducting a Business or Business Activity in the UAE, as specified by a Cabinet Decision in accordance with Article 11(6).
Non-Resident Persons with a Permanent Establishment in the UAE or earning UAE-sourced income within the scope of corporate tax.
Businesses and individuals making taxable supplies and imports with a value exceeding the mandatory registration threshold of AED 375,000 per year.
Businesses and individuals making taxable supplies and imports with a value exceeding the voluntary registration threshold of AED 187,500 per year, who may opt to register voluntarily.
Non-resident businesses making taxable supplies in the UAE, as they are required to register for VAT irrespective of the registration threshold.
Businesses engaged in the supply of goods or services subject to VAT at 0% may also choose to register voluntarily if their annual supplies and imports exceed the voluntary registration threshold.