This Decision provides the executive regulations for implementing the UAE VAT Decree-Law. Specifically, Article 7 details the rules for mandatory VAT registration. It establishes the mandatory registration threshold at AED 375,000. A person must apply for registration within 30 days of being required to do so, based on exceeding the threshold in the previous 12 months or anticipating exceeding it in the next 30 days. The Federal Tax Authority (FTA) is empowered to register non-compliant persons and levy penalties. The article clarifies the effective date of registration and establishes a taxable person's liability for tax on supplies made before registration.