Cabinet Decision No. 100 of 2024 amends the provisions concerning voluntary VAT registration as detailed in Article 8 of the VAT Executive Regulations. This Decision establishes the Voluntary Registration Threshold at AED 187,500. It outlines the process for voluntary registration, specifying that registration takes effect from the first day of the month following the application, unless an earlier date is approved. The Decision mandates that applicants expecting to exceed the threshold must provide evidence. It also defines 'Taxable Expenses' for registration purposes and requires applicants to prove they are practicing business in the State.