UAE VAT

VAT News Flash

Oman all set to introduce VAT

UAE issues ecommerce VAT guidelines

KSA issues telecommunication sector VAT guidelines

KSA issues tax ruling request guidelines

KSA issues change of VAT rate to 15% guidelines

GCC VAT Agreement

Common GCC VAT agreement across the GCC region which shall act as the base document for individual country VAT law

 

Establishment of the Federal Tax Authority

Decree Law No. 13 of 2016 for establishment of Federal Tax Authority (FTA) with jurisdiction over administration, collection and enforcement of taxes

UAE VAT Law

Decree Law No. 8 of 2017 containing the VAT articles / provisions

Tax Procedures

Decree Law No. 7 of 2017 on Tax procedures related to administration, collection and enforcement by the tax authority

UAE VAT Executive Regulations

Cabinet Decision No. 52 of 2017 containing VAT regulation/rules supplementing provisions of the VAT law

Executive Regulation on Tax Procedures

Cabinet Decision No. 36 of 2017 containing VAT rules/regulations supplementing provisions of the decree on tax procedures

Administrative Penalties

Cabinet Decision No. 40 of 2017 on administrative penalties for non-compliance

Designated Zones

Cabinet Decision No. 59 of 2017 containing initial list of designated zones

Gold and Diamonds

Cabinet Decision No. 25 of 2018 containing mechanism for applying VAT on Gold and Diamond between registered dealers

Refund of VAT- Exhibitions and Conferences

Cabinet Decision No. 26 of 2018 on refund of VAT on Exhibitions and Conferences

Medications and Medical Equipment

Cabinet Decision No. 56 of 2917 containing VAT treatment on medications and medical equipment

Fees for Services Provided by FTA

Cabinet Decision No. 39 of 2017 containing Fees on the services provided by FTA
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New list of charities that may recover input tax credit

Cabinet Decision No. 15 of 2018 containing New List of Charities that may recover input tax credit

New lists of Designated Zones

Cabinet Decision No. 35 of 2018 containing New list of Designated Zones

VAT Getting Started Guide

VAT getting started guide

VAT Getting Started Guide for Tax Groups

VAT getting started guide for tax groups

Tax Groups – May 2018

VAT guide for tax groups

VAT – Registration, Amendment and Deregistration

VAT guide on registration, amendment and de-registration

Tax Groups – Registration, Amendments and Deregistration

VAT guide on registration, amendment and de-registration for tax groups

Taxable Person – March 2018

Overview of VAT rules and procedures

VAT Payment

Guide on VAT payment

VAT Return

Guide on filing of VAT return

Tax Agent and Tax Agency

Tax agents user guide on registration, amendment, linking and de-linking

Director Services – April 2018

Guide on Director services

VAT Refund – Feb 2018

Guide on VAT refund

Real Estate – March 2018

Real estate VAT guide

VAT Refund for Building New Residences – May 2018

VAT refund user guide for UAE nationals building new residences

Seeking Clarifications from FTA

Guidelines for seeking clarifications from FTA

VAT Imports User Guide

VAT user guide on Imports

Designated Zones – July 2018

VAT user guide on Designated Zones

Insurance  – Sep 2018

VAT user guide for Insurance sector

Charities – October 2018

VAT user guide for Charities

Voluntary Disclosure – July 2018

User guide to make voluntary disclosures to FTA on VAT and Excise Tax

VAT Refund for Business Visitors – Dec 2018 (Edition 1)

User guide to Business visitors for claiming VAT refund in UAE

VAT Refund for Business Visitors – April 2019 (Edition 2)

Guide to foreign businesses/business visitors to check eligibility of refund claim and help complete to the VAT refund form

Input Tax Apportionment – December 2018

Guide on various special methods of apportionment of input tax where businesses undertake both taxable and non-taxable supplies

Financial Services – January 2019

Guidance for the financial services industry to understand which of the services and functions it provides are liable to and exempt from VAT

Refund of VAT Expo 2020 – March 2019

Guidance for official participants of Expo 2020

Administrative Exceptions User Guide – June 2019

Guide to prepare and submit that the VAT exception request to the Federal Tax Authority (FTA)

Refund Guide for Business Visitors October 2019

This guide is to help foreign businesses / business visitors check if they are eligible to make a claim, and if so, to successfully complete the VAT Refund Form

Home Builders Refund User Guide Jan 2020

Guide to prepare and submit the VAT refund claims for Home Builders

VAT Refund for Expo 2020 – February 2020

Guidance for the Office of the Official Participants of Expo 2020 for conditions to be met to be entitled to claim the VAT refund, the process to be followed to claim VAT and Information required to complete the relevant forms

E-Commerce VAT Guide August 2020

Guidance about the VAT treatment of supplies of goods and services through electronic means, such as over the internet or a similar electronic network

Compensation Type Payments

VAT treatment on payment of compensation, damages pursuant a contract settlement

Profit Margin Scheme

VAT treatment on second hand goods, antiques, collector items covered under the profit margin scheme

Labour Accommodation

VAT treatment on labour accommodation provided by the employer

Use of Exchange Rates

Clarification on use of exchange rates for conversion of foreign exchange to UAE Dirham

VAT on Entertainment

Clarification on non-recoverable VAT on entertainment expenses

Tax Invoices

Clarification on mechanism of issue of tax invoices

Public Transportation

Clarification on VAT treatment on public transportation

Farm Houses and Farm Land

Clarification on VAT treatment on supply of Farm land and buildings

Date of Supply for Independent Directors

Clarification on date of supply in relation to the director fees paid to the independent directors under various scenarios

Bank Interest and Dividends

Clarification discusses the VAT implications on the interest income generated from bank deposits and dividend income

Donations, Grants and Sponsorships

Clarification discusses the principles that must be applied to ascertain the taxability of donations, grants and sponsorships

Importation of Goods by Agents

Clarification on importation of goods by agents on behalf of VAT registered persons

PC Zero Rating of Exports

Clarification on the zero-rating conditions in Article 31(1)(a) of the Executive Regulation relating to the residency and location of the recipient of services

PC Change in Permitted Use of a Building

Clarification on the VAT treatment of the sale of a building and the subsequent use thereof by the purchaser

PC Time Frame for Recovery of Input Tax

Clarification on the FTA’s position relating to the interpretation of Article 55 of the VAT Law and discusses the time-period within which the input tax must be recovered

PC B2B supplies of healthcare services

Clarification on whether business-to-business health care services are eligible for zero rating

PC Transfer of a Business as a Going Concern

Clarification on the conditions that have to be met for a transfer to qualify as a transfer of a going concern under Article 7(2) of the Decree-Law

PC Public clarification – Option premiums

Clarification on VAT treatment of options supplied in return for premiums – specifically, whether they are exempt or taxable for VAT purposes

PC Disbursements and Reimbursements

Clarification on the VAT principles for differentiating between a disbursement and a reimbursement, and the VAT treatment that should be applied to a disbursement and reimbursement of expenses

Zero-Rated and Exempt Supplies

Guidance on zero-rated and exempted supplies

VAT Treatment on Selected Industries

VAT treatment on selected industries such as education, transportation, real estate etc.

VAT Guidance for Retailers

VAT guidance for Retailers

VAT on Education

VAT treatment on Education

VAT Implementation Guidelines

Implementing VAT in your business

10 things to know about VAT

10 things you need to know about VAT

VAT on Importers

VAT guidelines for Importers

Know your rights-Education

Know your rights on VAT on Education

Know your rights-Health

Know your rights on VAT on Healthcare

Excise Tax User Guide – Nov 2018

User guide on the process of excise registration, amendment and de-registration

Warehouse Keeper and Designated Zones – Nov 2018

User guide on the process of registration, amendment, renewal and de-registration of Designated Zones

Excise Tax Importer Guide – Dec 2017

User guide on import declaration for registered and non-registered under Excise tax

Excise Tax Refund – Feb 2018

User guide to file excise tax refund on the e-service portal

Excise Tax Return – July 2018

User guide to file the excise tax returns on the e-service portal

Taxable Person Guide – Excise Tax – Sep 2017

Reference guide to excise rules and procedures in UAE

Excise Tax Scenarios – Importers

Excise tax scenarios for registered and non-registered importers

Excise Tax Scenarios – Producers

Various scenarios for producers and excise tax treatment

Excise Tax Scenarios – Released from a Designated Zone

Declarations required to be filed for release of goods from Designated Zones

Excise Payment User Guide – October 2018

User guide for payment through Dirham, Credit Card, Local or International Bank

Excise Decree Law

UAE Excise Decree Law

Common GCC Excise Agreement

Common GCC Excise Agreement

VAT Registration

FTA e-learning video on VAT Registration

Tax Invoices and Credit Notes

FTA e-learning video on tax invoices and credit notes

VAT Returns and Payments

FTA e-learning video on VAT returns and payments

Excise Tax

FTA e-learning video on excise tax

VAT Return Filing

FTA e-learning video on filing VAT return and payment of VAT with guidance on filing each of the box in the VAT return

Why have taxes?

FTA e-learning short video explaining why taxes are needed

Explaining VAT

FTA e-learning short video explaining VAT

Explaining Excise

FTA e-learning short video explaining Excise tax