| 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 |
| 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 | |
| There is no registration threshold for non-resident suppliers. | ||