1. UAE-based enterprises:
*Mandatory registration: If a company's total sales exceed 375,000 dirhams in the past 12 months, or is expected to exceed this amount within the next 30 days, it must register for UAE VAT.
*Voluntary registration: If a company's total sales exceed 187,500 dirhams in the past 12 months, or is expected to exceed this amount within the next 30 days, it can choose to voluntarily register for UAE VAT.
2. Non-resident enterprises:
In all cases, non-resident enterprises producing taxable supplies within the UAE must also register for UAE VAT.

