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**The UAE VAT legislation does not differentiate between small and large scale entrepeneurs.
However, businesses with annual taxable turnover or expenses of up to AED 187,500 cannot register for VAT purposes and, therefore, will not charge VAT on their supplies and will bear the cost of input VAT incurred in all its expenses. Businesses with annual taxable turnover exceeding AED 187,500 but lesser than AED 375,000, might be registered for VAT provided they have opted to voluntarily register. Business with annual taxable taxable turnover over AED 375,000 have to register for VAT on a mandatory basis. Note that there is no threshold applied for non-resident business making supplies for UAE purchasers that are not registered for VAT locally, meaning that the first supply to such purchasers triggers VAT registration requirements. For all the business registered for VAT in the UAE, the legislation will apply equally.