GTL Summary:

As amended by Federal Decree-Law No. 18 of 2022, Article 15 stipulates that the Tax Authority may grant an exception from tax registration to a taxable person upon request, provided their supplies are exclusively subject to the zero rate. If any business changes occur that could nullify the basis for this exception, the taxable person must inform the Authority according to procedures in the Executive Regulation. The Authority reserves the right to retroactively collect any due tax and associated administrative penalties if it determines that the taxable person was not legitimately entitled to the exception during that period.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 15
Country: 🇦🇪 UAE
Location: Title 4 - Tax Registration and Deregistration
Order: 15
Last updated at: 2025-12-26 14:13:51 UTC

Title 4 - Tax Registration and Deregistration

Article 15
Registration Exception[11]

  1. The Authority may except a Taxable Person from Tax Registration [whether a Registrant or not] [G21], upon his request if his supplies are only subject to the zero rate.

  2. Where any changes in the Business of the Taxable Person excepted from Tax Registration according to Clause 1 of this Article, result or may result in the absence of the reason based on which the Taxable Person was excepted, the Taxable Person shall inform the Authority of such changes within the time limits and pursuant to the procedures determined by the Executive Regulation of this Decree-Law.

  3. The Authority shall have the right to collect any Due Tax and Administrative Penalties for the period during which the Taxable Person was excepted where it is established by the Authority that the Taxable Person was not entitled to this exception.

Footnotes

[11]Article amended as per Federal Decree-Law No. 18 of 2022.

GTL Notes

[G21]Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

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