This Decision sets out the implementing regulations for the UAE VAT Decree-Law. Article 13 specifically addresses the aggregation of taxable supplies for related parties to determine their registration status. It mandates combining the value of supplies for associated persons who artificially segregate their business to assess if they meet the Mandatory or Voluntary Registration Thresholds. The Federal Tax Authority can also aggregate supplies if a non-artificial business segregation leads to a tax revenue shortfall. If the aggregated value exceeds the mandatory threshold, each person is required to register for VAT as per the Decree-Law.