Desk research against primary sources, with the issuing authority linked where a page states an official fee, rule or deadline.
The rolling window is the part that catches people out: it is not your last financial year's revenue but taxable supplies in any trailing 12-month period, checked continuously rather than at a single point. A business that had a strong few months can cross the AED 375,000 mark mid-cycle even if its year-end total would still look modest, and registration becomes mandatory from that point.
Voluntary registration from AED 187,500 exists for a reason beyond compliance — it lets a new business reclaim input VAT on setup costs before it would otherwise be required to register. Whichever threshold applies, returns are filed on EmaraTax on the cycle the FTA assigns, and the standard 5% rate applies unless the specific supply is zero-rated or exempt under its own category.
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