This service guide outlines the mandatory and voluntary procedures for Value Added Tax Registration with the United Arab Emirates Federal Tax Authority. It specifies the legal requirement for businesses to register if their taxable supplies exceed 375,000 Dirhams, while offering voluntary registration for those exceeding 187,500 Dirhams. The document details the comprehensive list of required supporting documents, including trade licences, financial declarations, and customs information. It highlights the strict thirty-day deadline for submitting mandatory applications to avoid late registration penalties under the applicable UAE indirect tax legislation.