Registry entry

United Arab Emirates VAT Registration

Application to register for Value Added Tax (VAT) with the UAE Federal Tax Authority (FTA), filed online through the EmaraTax digital tax services platform. Covers entity classification, trade license and business activity details, ownership, VAT registration eligibility (mandatory/voluntary threshold test), registered address and contact details, key business relationships (Manager/CEO and other partners/directors), optional bank details, import/export and customs registration details, the authorized signatory, and the final declaration. Does not model the separate Excise Tax or Corporate Tax registration processes (each a distinct EmaraTax application), the Tax Group formation sub-process, or per-branch/per-owner/per-relationship repeating detail beyond the first entry (see VERIFICATION.md). It does not submit the application; the live EmaraTax platform (eservices.tax.gov.ae) and the Federal Tax Authority are always authoritative.

Registry entry

ae/fta/vat-registration

Jurisdiction
United Arab Emirates · national
Version
1.0.0
Verification
draft
Authority
Federal Tax Authority

Authoritative source VAT Registration – Taxpayer User Manual, EmaraTax, Version 1.0.0.0, dated October 2022

Machine access

Schema document
registry/ae/fta/vat-registration/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/ae/fta/vat-registration/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

112 fields across 9 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Entity Details

  • entityType enum required

    The legal category of the applicant business or person, selected first because it determines which subsequent input fields the EmaraTax wizard displays.

    enum: 12 values
  • hasCertificateOfIncorporation boolean required

    Do you have a certificate of incorporation?

  • applyingToJoinTaxGroup boolean required

    Are you applying to create or join a Tax Group?

Identification Details

  • hasTradeLicenseInUae boolean required

    Do you have a Trade License in the UAE?

  • tradeLicenseIssuingAuthority string optional

    The UAE mainland Emirate department or free-zone authority that issued the trade license (e.g. 'Dubai Academic City'). Not applicable for the entity types listed in the source note (Natural Person - Partnership or Heir; Legal Person - Foreign Business; Legal Person - Federal/Emirate UAE Govt. Entity).

    length: 0–200
  • tradeLicenseNumber string optional

    Trade License Number

    length: 0–50
  • licenseIssueDate date optional

    License Issue Date

  • licenseExpiryDate date optional

    License Expiry Date

  • legalNameEnglish string required

    Legal Name in English

    length: 0–200
  • legalNameArabic string required

    Legal Name in Arabic

    length: 0–200
  • tradeNameEnglish string optional

    Trade Name in English (optional)

    length: 0–200
  • tradeNameArabic string optional

    Trade Name in Arabic (optional)

    length: 0–200
  • businessActivityIndustry string required

    The industry classification selected in the 'Business Activities' modal (e.g. 'Manufacturing'). The applicant may add multiple business activities; this and the following four fields model the first/primary one, per this registry's convention for repeating groups (GovSchema v0.3 has no array field type).

    length: 0–100
  • businessActivityMainGroup string required

    Main Group

    length: 0–150
  • businessActivitySubGroup string required

    Sub-Group

    length: 0–150
  • businessActivityName string required

    Activity

    length: 0–150
  • businessActivityCode string required

    The activity classification code, populated by EmaraTax once Industry/Main Group/Sub-Group/Activity are selected.

    length: 0–20
  • isPrimaryBusinessActivity boolean required

    Is this a primary activity?

  • ownerType enum required

    Whether this owner is a legal entity or a natural person. The applicant may add multiple owners; this and the following seven fields model the first owner, per this registry's convention for repeating groups.

    enum: legal_person | natural_person
  • ownerLegalNameEnglish string required

    Owner's Legal Name in English

    length: 0–200
  • ownerLegalNameArabic string required

    Owner's Legal Name in Arabic

    length: 0–200
  • ownerTradeNameEnglish string optional

    Owner's Trade Name in English

    length: 0–200
  • ownerTradeNameArabic string optional

    Owner's Trade Name in Arabic

    length: 0–200
  • ownerTradeLicenseIssuingAuthority string optional

    Owner's Trade License Issuing Authority

    length: 0–200
  • ownerTradeLicenseNumber string optional

    Owner's Trade License Number

    length: 0–50
  • ownerTradeLicenseExpiryDate date optional

    Owner's Trade License Expiry date

  • ownerShareholdingPercentage number required

    Shareholding Percentage

    range: 0–100
  • hasBranchesInUae boolean required

    Each branch requires its own trade license details, business activities, and owners list, structurally identical to the main entity sub-forms above (p.26). Not modelled per-branch in this version — see VERIFICATION.md.

Eligibility Details

  • taxableSuppliesTrailing12MonthsAed number required

    Total value, in UAE Dirhams, of the taxable supplies made in any past 12-month period, entered either directly or via the downloadable Excel template. Feeds the EmaraTax eligibility calculation (mandatory registration applies once this exceeds AED 375,000).

    range: 0–∞
  • expectedTaxableSuppliesNext30DaysAed number required

    Expected value, in UAE Dirhams, of taxable supplies in the 30 days following the date of submission — the forward-looking half of the mandatory-registration test (AED 375,000 threshold).

    range: 0–∞
  • taxableExpensesTrailing12MonthsAed number optional

    Total value, in UAE Dirhams, of taxable expenses over the past 12 months, relevant to the voluntary-registration threshold test.

    range: 0–∞
  • thresholdExceededDate date required

    Date on which the threshold limit for the taxable supplies has exceeded/is expected to be exceeded

  • obligationDateChangeReason string optional

    Reason for change in Obligation Date (Optional)

    length: 0–500
  • requestedEffectiveRegistrationDate date optional

    On what date would you like to be registered (prior to the standard effective date as per the law)

  • effectiveDateChangeReason string optional

    Reason for change in Effective date (Optional)

    length: 0–500
  • expectExpenseVatToExceedSuppliesVat boolean required

    Do you expect the VAT on your expenses to regularly exceed the VAT on your taxable supplies?

  • expectToMakeExemptSupplies boolean required

    Do you expect to make exempt supplies?

  • wishToApplyForVatExceptionFromRegistration boolean required

    Do you wish to apply for Exception from VAT?

Contact Details

  • registeredAddressCountry string required

    For Trade License holders, must match the trade license address; for Certificate-of-Incorporation-only entities, must match the certificate; for property owners, the Title Deed; for natural persons, their residence.

    length: 0–100
  • registeredAddressBuildingNameNumber string required

    Building Name & Number

    length: 0–200
  • registeredAddressStreet string required

    Street

    length: 0–200
  • registeredAddressArea string required

    Area

    length: 0–150
  • registeredAddressCity string required

    City

    length: 0–100
  • registeredAddressEmirate enum required

    Emirates

    enum: 7 values
  • mobileCountryCode string required

    Country Code (Mobile)

    length: 0–10
  • mobileNumber string required

    Mobile Number

    length: 0–20classification: pii
  • landlineCountryCode string optional

    Country Code (Landline)

    length: 0–10
  • landlineNumber string optional

    Landline Number

    length: 0–20
  • email string required

    Email ID

    length: 0–200classification: pii
  • poBox string optional

    P.O. Box

    length: 0–20

Business Relationships

  • managerOrCeoDesignation enum required

    Designation

    enum: manager | chief_executive_officer
  • managerOrCeoFirstNameEnglish string required

    First Name in English

    length: 0–100classification: pii
  • managerOrCeoLastNameEnglish string required

    Last Name in English

    length: 0–100classification: pii
  • managerOrCeoFirstNameArabic string optional

    First Name in Arabic

    length: 0–100classification: pii
  • managerOrCeoLastNameArabic string optional

    Last Name in Arabic

    length: 0–100classification: pii
  • managerOrCeoIsUaeResident boolean required

    Are you a Resident of UAE?

  • managerOrCeoCountryOfNationality string required

    Country of Nationality

    length: 0–100
  • managerOrCeoPassportNumber string required

    Passport Number

    length: 0–30classification: sensitive-pii
  • managerOrCeoPassportIssuingCountry string required

    Passport Issuing Country

    length: 0–100
  • managerOrCeoPassportExpiryDate date required

    Passport Expiry Date

  • additionalRelationshipType enum optional

    The applicant may add further Partner/Director relationships beyond the Manager/CEO above via 'Add Relationships' (p.37-38); this and the following four fields model the first additional relationship, per this registry's convention for repeating groups.

    enum: partner | director
  • additionalRelationshipFirstNameEnglish string optional

    First Name in English (additional relationship)

    length: 0–100classification: pii
  • additionalRelationshipLastNameEnglish string optional

    Last Name in English (additional relationship)

    length: 0–100classification: pii
  • additionalRelationshipFirstNameArabic string optional

    First Name in Arabic (additional relationship)

    length: 0–100classification: pii
  • additionalRelationshipLastNameArabic string optional

    Last Name in Arabic (additional relationship)

    length: 0–100classification: pii
  • additionalRelationshipIsUaeResident boolean optional

    Is the Partner/Director a Resident in the UAE?

  • additionalRelationshipCountryOfNationality string optional

    Country of Nationality (additional relationship)

    length: 0–100
  • additionalRelationshipPassportNumber string optional

    Passport Number (additional relationship)

    length: 0–30classification: sensitive-pii
  • additionalRelationshipPassportIssuingCountry string optional

    Passport Issuing Country (additional relationship)

    length: 0–100
  • additionalRelationshipPassportExpiryDate date optional

    Passport Expiry Date (additional relationship)

  • additionalRelationshipStartDate date optional

    The date the Partner/Director began this role, entered as part of the 'Add Relationships' sub-form.

  • involvedInOtherUaeBusiness boolean optional

    Are you (or any of the directors of the applicant) currently involved in, or in the last 5 years been involved in, any other business resident in the UAE, either individually or as a director or partner in that business?

Bank Details

  • bankCountry string optional

    Country (Bank)

    length: 0–100
  • bankIban string optional

    IBAN

    length: 0–34classification: financial
  • bankName string optional

    Bank Name

    length: 0–150
  • bankBranchName string optional

    Branch Name

    length: 0–150
  • bankAccountHolderName string optional

    Account Holder's Name

    length: 0–200classification: financial
  • bankAccountNumber string optional

    Account Number

    length: 0–34classification: financial

Additional Details

  • intendsToImportGoodsOrServices boolean required

    Do you intend to import goods or services?

  • intendsToExportGoodsOrServices boolean required

    Do you intend to export goods or services?

  • expectsImportsFromGccMemberStates boolean required

    Will any of these imports be from GCC member states?

  • expectsExportsToGccMemberStates boolean required

    Will any of these exports to GCC member states?

  • gccMemberState string optional

    The applicant may add multiple GCC Business Activities entries; this and the following three fields model the first entry, per this registry's convention for repeating groups.

    length: 0–100
  • gccTaxRegistrationNumber string optional

    The entity's existing Tax Registration Number, or equivalent, with the respective tax authority in the GCC Member state.

    length: 0–30
  • gccValueOfImportAed number optional

    Value of goods expected to be imported from this GCC state and sold in the 12 months following the date of registration. Excludes the value of any services unless directly related to moving goods.

    range: 0–∞
  • gccValueOfExportAed number optional

    Value of Export (AED per year)

    range: 0–∞
  • hasCustomsRegistrationNumber boolean required

    Do you have a customs registration number?

  • customsRegistrationEmirate enum optional

    The applicant may add multiple Customs Registration Numbers, one per Emirate; this and the following field model the first entry, per this registry's convention for repeating groups.

    enum: 7 values
  • customsRegistrationNumber string optional

    Issued by the relevant Customs department in the UAE; assists the FTA and Customs in identifying the registrant when importing/exporting goods. Failure to provide it may cause delays at the border.

    length: 0–50

Authorized Signatory

  • authorizedSignatorySameAsManager boolean required

    Is your authorized signatory same as your manager?

  • authorizedSignatoryFirstNameEnglish string optional

    First Name in English (Authorized Signatory)

    length: 0–100classification: pii
  • authorizedSignatoryLastNameEnglish string optional

    Last Name in English (Authorized Signatory)

    length: 0–100classification: pii
  • authorizedSignatoryFirstNameArabic string optional

    First Name in Arabic (Authorized Signatory)

    length: 0–100classification: pii
  • authorizedSignatoryLastNameArabic string optional

    Last Name in Arabic (Authorized Signatory)

    length: 0–100classification: pii
  • authorizedSignatoryDesignation string optional

    Designation (Authorized Signatory)

    length: 0–100
  • authorizedSignatoryEmail string optional

    Email (Authorized Signatory)

    length: 0–200classification: pii
  • authorizedSignatoryCountryCode string optional

    Country Code (Authorized Signatory Mobile)

    length: 0–10
  • authorizedSignatoryMobileNumber string optional

    Mobile Number (Authorized Signatory)

    length: 0–20classification: pii
  • authorizedSignatoryIsUaeResident boolean optional

    Are you a Resident of UAE? (Authorized Signatory)

  • authorizedSignatoryCountryOfNationality string optional

    Country of Nationality (Authorized Signatory)

    length: 0–100
  • authorizedSignatoryPassportNumber string optional

    Passport Number (Authorized Signatory)

    length: 0–30classification: sensitive-pii
  • authorizedSignatoryPassportIssuingCountry string optional

    Passport Issuing Country (Authorized Signatory)

    length: 0–100
  • authorizedSignatoryPassportExpiryDate date optional

    Passport Expiry Date (Authorized Signatory)

  • authorizedSignatoryStartDate date optional

    The date the standalone Authorized Signatory began this role.

Review and Declaration

  • declarantFirstNameEnglish string required

    First Name in English (Declaration)

    length: 0–100classification: pii
  • declarantFirstNameArabic string optional

    First Name in Arabic (Declaration)

    length: 0–100classification: pii
  • declarantLastNameEnglish string required

    Last Name in English (Declaration)

    length: 0–100classification: pii
  • declarantLastNameArabic string optional

    Last Name in Arabic (Declaration)

    length: 0–100classification: pii
  • declarantCountryCode string required

    Country Code (Declaration)

    length: 0–10
  • declarantMobileNumber string required

    Mobile Number (Declaration)

    length: 0–20classification: pii
  • declarantEmail string required

    Email (Declaration)

    length: 0–200classification: pii
  • declarationAgreed boolean required

    I declare that all information provided is true, accurate and complete to the best of my knowledge and belief

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and flow and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-05

The document was derived from a directly-read primary source: the Federal Tax Authority's own official VAT Registration user manual, retrieved as a PDF and read page-by-page via PDF-to-image rendering (its embedded text layer is sparse — mostly step captions, not the on-screen field labels themselves). It remains draft, not verified, pending an independent second reviewer's field-by-field pass.

Why this document exists

This is a standing GovSchema Standard Research cycle (GOV-1335). Research first picked up GOV-1295 (Brazil, br/receitafederal individual income tax declaration), a candidate GOV-1289's prior research cycle had rated STRONG. On inspection the named source — Receita Federal's 340-page "Perguntão" (Perguntas e Respostas IRPF 2026, a 745-question topical FAQ) — turned out to be materially weaker than expected: it groups content by subject (filing obligation, deadlines, deceased-estate scenarios, etc.) rather than walking through the return's actual fields, so a clean field list would have to be synthesized from scattered, non-adjacent citations across dozens of answers. That finding is recorded on GOV-1295's comment thread, which was left open in backlog rather than authored against. Effort was redirected to GOV-1297 (this document) — UAE's Federal Tax Authority VAT Registration, also scouted as a secondary new-jurisdiction candidate in GOV-1289's cycle, and confirmed here to have a genuinely strong, screenshot-driven official user manual (the same sourcing shape already used successfully for za/sars/corporate-income-tax-return-itr14-* and sg/iras/corporate-income-tax-return-form-cs). This document opens the United Arab Emirates as the registry's 14th jurisdiction.

Source examined

Access constraint and how it was worked around

The manual is a plain, directly downloadable PDF (no login, no CAPTCHA) — the tax.gov.ae guides-and-references index page itself does not list it, but the underlying DownloadOpenTextFile URL, found via a targeted web search, serves it without authentication. The PDF is 58 pages of UI screenshots: pdfjs-dist's extractable text layer yields only ~26KB of step captions and instructional prose (e.g. "Select the Entity Type of your business from the list"), not the actual on-screen field labels visible in each screenshot (e.g. "Trade License Issuing Authority", "Shareholding Percentage"). Every field in this schema was therefore read directly off the rendered screenshots, not the text layer: each PDF page was rasterized to a PNG (pdfjs-dist + node-canvas, 2.6x scale) and read with Claude's own PDF-vision capability — the same technique this registry has used for other screenshot-driven guides (za/sars ITR14 Annexures, sg/iras/corporate-income-tax-return-form-cs).

What was confirmed directly (verbatim, from the rendered screenshots)

Every page from 14 through 56 was rendered and read; field labels and their step/section membership are cited in each field's sourceRef by page number:

  • p.14-18, Entity Details: the Entity Type dropdown and its full list of 12 entity-type options (read verbatim from the "Note" callout on p.16, since the dropdown itself only shows the selected value); the certificate-of-incorporation and tax-group gate questions.
  • p.19-23, Identification Details: the Main License Details block (Trade License Issuing Authority, Number, Issue/Expiry Date, Legal/Trade Name in English and Arabic), the "Trade License is not applicable for…" carve-out list (p.20), and the Business Activities modal (Industry, Main Group, Sub-Group, Activity, Activity Code, primary-activity flag).
  • p.24-25, Owner Details: the Owner Type dropdown (confirmed value "Legal Person" visible on-screen; only legal_person/natural_person are asserted in this schema's ownerType enum, since the full dropdown list was not itself opened/visible, unlike Entity Type's — a deliberate precision choice, not an oversight), owner legal/trade name, owner's own trade-license sub-block, and shareholding percentage.
  • p.26, Branch Details: the "Do you have branches in UAE?" gate; the instruction that each branch repeats the full trade-license/ business-activity/owner sub-form is read but not modelled per-branch (see "What is out of scope" below).
  • p.29-32, Eligibility Details: the taxable-supplies/expenses entry method (direct entry or Excel-template upload), the four documentary-proof upload slots (turnover declaration letter, purchase orders/contracts, sample expense invoices, sample sales invoices) and their conditions (stamped/signed by the Authorized Signatory; PO payment terms/delivery date within 30 days), the VAT Registration Criteria box's verbatim mandatory-registration test ("Your taxable supplies was more than AED375,000 in any past period of 12 months or… you expect that your taxable supplies will be more than AED375,000 in the next 30 days"), and the obligation-date/effective-date/exempt-supplies/exception questions.
  • p.33-35, Contact Details: the full address block (Country, Building Name & Number, Street, Area, City, Emirates dropdown), phone/email/PO Box fields, and the two source callouts (address must match the trade license or certificate of incorporation or title deed or residence; do not use another company's address).
  • p.36-39, Business Relationships: the mandatory Manager/CEO block (Designation, name in English/Arabic, UAE-residency gate, nationality, passport details) and the optional "Add Relationships" Partner/Director block, including its own UAE-involvement disclosure question.
  • p.40-41, Bank Details: confirmed optional (the step heading itself reads "Bank Details (Optional)"), IBAN/bank name/branch/account holder/account number, and the bank-isolation-letter upload.
  • p.42-48, Additional Details: the import/export intent gates, the GCC Business Activities modal (state, TRN if available, value of import/export per year, with the "exclude services unless directly related to moving goods" caveat), and the Customs Registration Details modal (Emirate, customs registration number, supporting upload).
  • p.49-52, Authorized Signatory: the "same as your Manager/CEO?" gate and the full standalone signatory sub-form when the answer is "No" (name, designation, email, mobile, UAE-residency, nationality, passport details, Memorandum of Association/Power of Attorney upload).
  • p.53-56, Review and Declaration: the review summary (not modelled — it echoes prior steps' own data) and the Declaration block itself (name, country code/mobile, email, submission date, and the verbatim attestation checkbox text).

What is out of scope for v1.0.0

  • Per-branch, per-owner, and per-relationship repeating detail beyond the first entry: the manual's Owner Details, Branch Details, GCC Business Activities, Customs Registration Details, and "Add Relationships" blocks are each an add-another-row UI; GovSchema v0.3's field model is flat with no array/repeating-group type yet (spec/v0.3/SPEC.md §6.1). Each is modelled as a single first/primary entry, the same precedent kr/moj/visa-application established for its repeating tables. A future MINOR version could add full repeating-row support once the spec does.
  • Full per-branch sub-form: Branch Details (p.26) states each branch requires its own complete trade-license/business-activity/owner sub-structure, structurally identical to the main entity's — not duplicated here beyond the hasBranchesInUae gate itself, to avoid triple-counting an already-modelled field shape under a different prefix.
  • Excel-template bulk upload for taxable supplies/expenses: the manual offers a month-by-month entry table (Month / Amount(AED) / Cumulative(AED)) or an Excel-template upload as an alternative; this schema models the two scalar totals (taxableSuppliesTrailing12MonthsAed, expectedTaxableSuppliesNext30DaysAed) that actually drive the mandatory/ voluntary-registration determination, not the monthly breakdown itself.
  • Voluntary-registration and exception thresholds: only the mandatory AED 375,000 test is quoted verbatim from the source (p.30's VAT Registration Criteria box). The commonly cited AED 187,500 voluntary threshold was not confirmed verbatim on any page read this cycle, so it is deliberately not asserted in any field description or sourceRef — see "Path to a verified claim" below.
  • Excise Tax and Corporate Tax registration: both are separate EmaraTax applications with their own user manuals, out of scope for this document (noted in description).
  • Review-summary step (p.53-55): the Review-and-Declaration step's own read-only summary tables (echoing every prior step's entered values) are not modelled as fields — they carry no new data, consistent with this registry's convention of modelling only applicant-supplied data, not read-only recap views.

Review-gate findings (GOV-1338)

An independent re-render of the source PDF (fresh download, not reusing the authoring session's screenshots) during the GOV-1338 review gate confirmed every previously-cited sourceRef and the 12-item Entity Type enum, the AED 375,000 mandatory-threshold quote, and the "30 days" Purchase Order term verbatim. It also surfaced fields visible in the source screenshots that the initial authoring pass had missed — all fixed in this PR before merge:

  • Add Relationships (Partner/Director), p.38: the modal also shows First/ Last Name in Arabic, Passport Number, Passport Issuing Country, Passport Expiry Date, a Start Date, and a passport-upload slot, none of which were modelled. Added additionalRelationshipFirstNameArabic, additionalRelationshipLastNameArabic, additionalRelationshipPassportNumber, additionalRelationshipPassportIssuingCountry, additionalRelationshipPassportExpiryDate, additionalRelationshipStartDate, and the additionalRelationshipPassportCopy document.
  • Additional Details, p.42: "Will any of these exports to GCC member states?" is a distinct boolean gate alongside the modelled import-side question ("Will any of these imports be from GCC member states?") — the export-side question had no corresponding field. Added expectsExportsToGccMemberStates and gated gccValueOfExportAed's requiredWhen on it (mirroring gccValueOfImportAed's existing gate).
  • Authorized Signatory, p.50: the standalone signatory sub-form (shown when different from the Manager/CEO) also has First/Last Name in Arabic and a Start Date, structurally identical to the Manager/CEO block one step earlier, which had already modelled its own Arabic-name pair. Added authorizedSignatoryFirstNameArabic/authorizedSignatoryLastNameArabic (gated with visibleWhen, since — unlike the rest of that sub-form — they are optional even when the sub-form itself is active) and authorizedSignatoryStartDate (gated with requiredWhen, alongside the other passport/identity fields in that block).
  • Declaration, p.53: the declarant name block also has First/Last Name in Arabic fields (present but empty in the rendered example). Added declarantFirstNameArabic/declarantLastNameArabic.

Field count moved from 100 to 112 (13 documents, up from 12). The mock conformance packet was updated to populate every new field and exercise the new expectsExportsToGccMemberStates=false branch; re-validated with a from-scratch requiredWhen/visibleWhen evaluator script (0 errors) and node tools/validate.mjs / validate-ajv.mjs (both pass).

Path to a verified claim (next step)

To advance this document to status: verified, a reviewer needs to:

  1. Independently re-fetch the manual PDF and re-render/re-read each cited page, confirming every field sourceRef against the actual screenshot.
  2. Confirm the FTA has not since published a newer manual revision superseding v1.0.0.0 (Oct 2022) — EmaraTax's UI has evolved since 2022 and a newer manual version may exist even though this was the only version found this cycle.
  3. Verbatim-confirm the voluntary-registration (AED 187,500) and exception thresholds directly from an FTA source page/guide, and add the citation if confirmed.

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-01 (~6 months). Re-check the source, and confirm no newer manual revision has been published, on or before that date and on any source.url change.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Federal Tax Authority or any government. The authoritative source is always the live government form and its official instructions.