UAE March 2021 | Middle East & North Africa

VAT on the all supplies made by artists and Social Media Influencers (SMIs)

UAE-based Artists and SMIs	Mandatory registration	If the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED 375,000
UAE-based Artists and SMIs	Voluntary registration	If the value of their taxable supplies and imports in the last 12 months exceeded or is expected to exceed in the next 30 days, the voluntary registration threshold of AED 187,500
Non-resident Artists and SMIs		Required to register for VAT where they make any taxable supplies with the place of supply in the UAE
Non-resident Artists and SMIs		There is no registration threshold for non-resident suppliers.