VAT Registration Criteria & Required Documents VAT Registration in UAE Voluntary VAT Registration in UAE In the past 12 months, the value of supplies/taxable expenses exceeded AED 187,500 & it is expected to exceed 30 days in the current fiscal year. Mandatory VAT Registration in UAE In the past 12 months, the resident value of the supplies exceeded AED 375,000 & it is expected to exceed 30 days in the current fiscal year Documents Required for VAT Copy of trade licensePassport copy of business owner and partnersCopy of Emirates ID held by owner and partnersPassport copy of business owner and partnersMemorandum of Association (MOA) of the companyNature of business and activities performedCompany contact detailsBank account details