The UAE has levied VAT at a standard rate of 5% since 1 January 2018, alongside zero-rated and exempt categories.
Registration is compulsory once your taxable supplies and imports exceed AED 375,000 over the previous twelve months, or are expected to within the next thirty days. Voluntary registration is open from AED 187,500.
UAE VAT is not a European VAT: different rate, its own registration numbers, its own law.
Official source: Federal Tax Authority — VAT registration