Who is the Non-Resident: Any person who does not own a Place of Establishment or Fixed Establishment in the State and usually does not reside in the State.

Non UAE resident required to register for VAT?

Non-residents are required to register for VAT as soon as they make taxable supplies – there is no registration threshold for them. The obligation to register for Non-residents only applies if no other Person is responsible in the State to account for VAT.

When the non UAE resident must register for VAT?

Where a Person is not a resident of the State and is required to register in accordance with the provisions of the Decree-Law, the Authority shall register him with effect from the date on which he started making supplies in the State, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person.

Who can represent the non UAE resident at FTA?

Non resident can appoint a legal representative (Tax Agent) to be in charge of its tax affairs. The legal representative will take over the tax obligation of the non-resident.