At your scale you may just want to give it to them for free or not take the customer. It's unlikely they will come after you for this amount I'd say, but if you grow bigger I can imagine this coming back to haunt you. I also don't know if you'd be subject to UAE commercial law if you take a customer from there, there are some jurisdictional norms in place you may have to explicitly disclaim in your terms of service. You can get sued internationally and that gets really expensive.

Talk to a lawyer, talk to a tax attorney. Don't take legal advice from the Internet since your situation is likely not going to match the person's who answers.