As per Cabinet Decision No 40 of 2017 a natural or legal person in business have to compulsorily register for VAT / GST if the taxable supplies and imports made by that person exceed AED 375,000/- over the previous 12 months or expected to be exceeded in next 30 Days. In the same manner, a natural or legal person in business can voluntarily register for VAT / GST if the taxable supplies and imports or taxable Expenses made by that person exceed AED 187,500/- over the previous 12 months or expected to be exceeded in next 30 days.
All the registered businesses must issue Proper Tax Invoice as per the FTA Format while making supplies.
When a registrant makes supply of goods or services to a non-registered recipient or to a registered recipient but the value of such goods or services doesn't exceed AED 10,000/- then the registrant can issue a simplified Tax Invoice.
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