When to register
Registration is mandatory when your taxable supplies and imports exceeded AED 375,000 over the last 12 months, or will within the next 30 days. You may register voluntarily above AED 187,500 of supplies or expenses.
Filing and paying
Most businesses file quarterly; larger ones monthly. The return and payment are due by the 28th day after the period ends. Late filing and late payment each carry penalties, and the penalty regime was revised in April 2026.
Changes from 1 January 2026
- No self-invoice is needed for reverse-charge purchases, though records are still required
- Refundable excess input tax must be claimed within five years
- Input tax can be denied where the buyer knew a supply was linked to tax evasion
Mistakes we see most
- Claiming input tax without a valid tax invoice
- Missing reverse charge on imported services
- Zero-rating exports without evidence of export
- Returns that do not reconcile to the ledger