New UAE VAT rules and amendments: every change since 2015

This Public Clarification clarifies the scope and application of Cabinet Decision No. 153 of 2025, which introduces an obligation to apply the reverse charge mechanism on...

This Decision establishes the specific cases and conditions under which taxable persons may recover or deduct input tax incurred on goods or services provided to employees at...

This Public Clarification highlights the main amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax, introduced through two separate Federal Decree-Laws No. 16 of...

This Cabinet Decision amends specific provisions of the Executive Regulation of the UAE VAT Law (Cabinet Decision No. 52 of 2017). The amendments modify and introduce key...

This Public Clarification addresses the VAT treatment of Concerned Goods imported into the UAE before 1 January 2026. Taxable Persons procuring goods from outside the UAE with...

This Federal Tax Authority Decision establishes comprehensive due diligence requirements for taxable persons to verify the validity and integrity of supplies before claiming...

This Directive establishes the methodology for Taxable Persons to determine the value of Deemed Supplies of Services for VAT purposes. It implements Article 37 of the VAT Law...

This Directive clarifies the VAT treatment of fees and charges associated with life insurance and life reinsurance contracts. It establishes that services connected with life...

This Directive establishes the methodology for taxable persons to convert digital currency values into UAE Dirham for VAT purposes. When a taxable person supplies digital...

This Directive clarifies the VAT treatment of services provided by judicial experts appointed by competent courts in the UAE. It establishes that judicial expert services...

This directive establishes procedures for VAT adjustments when a registered person exits a tax group but continues to be registered for VAT purposes. It requires the departing...

This comprehensive VAT guide addresses the tax treatment of educational services and related goods and services supplied by educational institutions in the UAE. It clarifies...

This comprehensive VAT guide provides detailed guidance to UAE Nationals on eligibility criteria and procedures for claiming VAT refunds under the New Residences Refund Scheme....

This Guide provides comprehensive guidance on the Profit Margin Scheme (the Scheme), an optional special arrangement under UAE VAT law that enables resellers to calculate VAT...

This guide provides comprehensive information on VAT administrative exceptions available to registered taxable persons in the UAE. Administrative exceptions are mechanisms that...

This Cabinet Decision introduces a reverse charge mechanism for Value Added Tax on metal scrap trading among registered entities in the UAE, effective from 14 January 2026. The...

This comprehensive guide provides detailed guidance on Input Tax apportionment for VAT-registered entities in the UAE. It explains the standard inputs-based apportionment...

This Public Clarification addresses the VAT obligations for Taxable Persons receiving services from outside the UAE where the place of supply is within the UAE. These...

This Public Clarification explains the implementation of Cabinet Decision No. 127 of 2024, which expands the scope of the domestic reverse charge mechanism beyond gold and...

This Public Clarification clarifies the VAT treatment of barter transactions under UAE VAT law. Barter transactions involve at least two supplies where each party makes a...

This Public Clarification replaces VATP036 and addresses VAT obligations for UAE banks and exchange houses (Financial Institutions) regarding international bank charges...

This Public Clarification addresses the VAT treatment of international bank charges incurred by UAE financial institutions through SWIFT messaging systems with non-resident...

This public clarification illuminates the main changes made to the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax through Cabinet Decision No. 100...

This VAT Public Clarification addresses the tax treatment of cryptocurrency mining activities in the UAE, focusing on proof-of-work mechanisms. The clarification establishes...

This comprehensive document consolidates multiple Cabinet Decisions issued between 2017 and 2024 that establish and maintain a list of qualifying charitable organizations...

This Cabinet Decision establishes a comprehensive reverse charge mechanism for VAT on precious metals and precious stones transactions between registered entities in the UAE....

This decision establishes a mechanism for taxpayers to correct errors or omissions in VAT tax returns submitted to the Federal Tax Authority where there is no difference in the...

This document consolidates the list of charities authorized to recover input tax under the UAE VAT law, as established and amended through 26 Cabinet Decisions issued between...

This Public Clarification provides guidelines for determining whether services involving employment visas held by one entity while employees work under supervision of another...

This Public Clarification provides guidance on the amended Article 3 of the Executive Regulation, which excludes Director services performed by natural persons from being...

This public clarification provides guidance on the amended Executive Regulation which excludes director services performed by natural persons from being considered a supply of...

This document consolidates a comprehensive list of charitable organizations and religious institutions across the UAE that are authorized to recover input tax under the Value...

This public clarification provides guidance on Ministerial Decision No. 262 of 2023, which establishes three specific criteria for determining whether pieces and parts are...

This Ministerial Decision establishes comprehensive criteria for determining which parts and pieces are considered related to electronic devices for VAT purposes under the...

This Public Clarification clarifies the implementation of Cabinet Decision No. 91 of 2023, which introduces a reverse charge mechanism for VAT on supplies of electronic devices...

This Cabinet Decision establishes a reverse charge mechanism for VAT on electronic devices supplied between registered entities in the UAE. The legislation defines electronic...

This Public Clarification provides guidance on amendments to Emirates' reporting requirements for electronic commerce supplies following Cabinet Decision No. 99 of 2022, which...

This Ministerial Decision establishes comprehensive criteria and conditions for defining electronic commerce supplies for VAT record-keeping purposes. The decision implements...

This Public Clarification replaces VATP029 and provides updated guidance on the VAT treatment of making charges for gold and diamond jewelry. It clarifies the application of...

This Public Clarification explains the amendments made to VAT Federal Decree-Law No. 8 of 2017 through Federal Decree-Law No. 18 of 2022, which takes effect on 1 January 2023....

This Ministerial Decision establishes specific timelines and procedures for submitting VAT refund applications for input tax incurred on mosque construction and operations. The...

This Cabinet Decision establishes a comprehensive framework for refunding Value Added Tax (VAT) on expenses related to mosque construction and operation. The legislation...

This Federal Tax Authority Decision establishes the maximum cash refund amount under the Tax Refunds for Tourists Scheme. The legislation sets the maximum cash refund of Value...

This decision establishes a comprehensive time limit framework for VAT refunds under the Tax Refunds for Tourist Scheme. The legislation mandates that operators must set a...

This Public Clarification provides guidance on the application of VAT legislation regarding the recovery of input tax incurred on mobile phones, airtime (call minutes), and...

This Public Clarification provides guidance on the VAT treatment of goods supplied within designated zones and related shipping or delivery services. It clarifies the...

This document consolidates the complete list of Designated Zones across the United Arab Emirates for Value Added Tax purposes under Federal Decree-Law No. 8 of 2017. It...

This Federal Tax Authority document establishes and maintains a comprehensive list of designated zones for Value Added Tax purposes under Federal Decree-Law No. 8 of 2017. The...

This comprehensive guide, issued by the Federal Tax Authority in June 2021, provides detailed VAT guidance for businesses operating in the automotive sector in the UAE. The...

This Public Clarification establishes that a natural or legal person owning multiple sole establishments must obtain only one VAT registration covering all their sole...

This comprehensive guide issued by the Federal Tax Authority explains the VAT treatment of real estate transactions in the UAE following the introduction of VAT on 1 January...

This Public Clarification provides guidance on the temporary application of VAT at the 0% rate on certain supplies and imports of medical equipment. It implements Cabinet...

This Public Clarification provides guidance on the conditions that VAT registered suppliers must meet to benefit from the Bad Debt relief scheme under Article 64(1) of Federal...

This public clarification addresses the VAT implications of Law No. 6 of 2019 Concerning Ownership of Jointly Owned Real Property in the Emirate of Dubai on Dubai Owners'...

This Public Clarification addresses the misleading practice of retailers offering 'VAT-free special offers' as promotions to entice buyers. The FTA clarifies that such...

This Cabinet Decision establishes VAT zero-rate treatment for personal protective equipment used for protection from Covid-19. The Decision specifies that medical equipment...

This comprehensive guide, published in August 2020, provides detailed guidance on the application of Value Added Tax (VAT) to e-commerce transactions in the United Arab...

This Public Clarification provides the Federal Tax Authority's interpretation of the zero-rating conditions for exported services under Article 31(1)(a) of the Executive...

This Public Clarification addresses the VAT treatment of building sales when there is a subsequent change in permitted use by the purchaser. It establishes that VAT treatment...

This public clarification interprets Article 55 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax regarding the time-period within which input tax should be recovered...

This Cabinet Decision establishes a comprehensive framework for refunding Value Added Tax paid on goods and services connected with Expo 2020 Dubai, which took place from 20...

This Public Clarification addresses VAT treatment when a VAT registered importing agent imports goods on behalf of a VAT registered owner of the goods. The document establishes...

This Public Clarification establishes the principles for determining VAT treatment of donations, grants and sponsorships under Federal Decree-Law No. 8 of 2017 on Value Added...

This Public Clarification provides guidance on the VAT treatment of interest income earned from bank deposits and dividend income received from shareholdings. The document...

This Public Clarification addresses the VAT treatment of business-to-business healthcare services in the UAE. It establishes that healthcare services may only be zero-rated...

This Public Clarification clarifies the Federal Tax Authority's position on the VAT treatment of options supplied in return for premiums, addressing uncertainty about whether...

This Public Clarification establishes the VAT principles for differentiating between disbursements and reimbursements when a person incurs expenses and subsequently recovers...

This Public Clarification explains the conditions required for a transfer to qualify as a transfer of business as a going concern (TOGC) under Article 7(2) of Federal...

This guide, issued in July 2019, provides comprehensive guidance on the application of Value Added Tax (VAT) to financial services in the UAE. It establishes the general...

This Federal Tax Authority Decision establishes specific provisions for the issuance and format of tax invoices and tax credit notes under the UAE VAT system. The decision...

This Federal Tax Authority Decision establishes the maximum cash refund limits for VAT refunds under the Tax Refunds for Tourists Scheme. The legislation sets a specific...

This Federal Tax Authority decision provides an exemption from the requirement to issue tax invoices for supplies made through vending machines. The decision establishes that...

This Public Clarification addresses the determination of the date of supply for VAT purposes regarding Board fees paid to Independent Directors. The clarification establishes...

This Decision establishes and governs the Tax Refunds for Tourists Scheme in the UAE, enabling overseas tourists to reclaim VAT on goods purchased and exported from the...

This comprehensive guide, issued by the Federal Tax Authority in September 2018, provides detailed guidance on the application of Value Added Tax (VAT) to insurance and related...

This Federal Tax Authority Decision establishes the requirements and framework for retailers to participate in the VAT Refunds for Tourist Scheme. The legislation sets forth...

This decision establishes a comprehensive Tax Refunds for Tourist Scheme in the UAE, enabling overseas tourists to claim VAT refunds on goods purchased from participating...

This VAT Public Clarification provides guidance on the VAT treatment of farm houses and farm land under the UAE Value Added Tax Law. It clarifies that farm houses meeting...

This Public Clarification provides guidance on the definition and interpretation of 'public transportation' for the purposes of identifying buses or trains that qualify for...

This guide serves as the main reference document for Value Added Tax (VAT) in the United Arab Emirates, published in June 2018 as Issue 2. The guide provides comprehensive...

This Public Clarification explains the application of Article 59 of the Executive Regulations regarding tax invoices and their requirements. It clarifies that in all cases...

This Public Clarification explains the application of Article 53 of the VAT Executive Regulations regarding VAT which is non-recoverable in respect of entertainment or...

This VAT Public Clarification addresses the requirement under Article 69 of Federal Decree-Law No. 8 of 2017 for converting foreign currency amounts to UAE Dirham on tax...

This Public Clarification addresses the VAT treatment of labour camps and labour accommodation provided by employers to workers. It establishes criteria for determining whether...

This VAT Public Clarification establishes the criteria for determining which goods qualify for the profit margin scheme in the UAE, particularly addressing transitional issues...

This Public Clarification addresses the VAT treatment of compensation-type payments in the UAE. It establishes that VAT is only due when there is a supply of goods or services...

This Cabinet Decision establishes a framework for refunding Value Added Tax paid on Exhibition and Conference Services under specific conditions. The legislation defines...

This VAT Guide provides comprehensive guidance on the formation, amendment, and management of tax groups for Value Added Tax (VAT) purposes in the UAE. Tax grouping serves as...

This VAT Guide, issued in March 2018, provides comprehensive guidance on the VAT treatment of director's services in the UAE following the introduction of VAT on 1 January...

This Cabinet Decision establishes the framework for applying zero-rate VAT to medications and medical equipment in the UAE. The decision defines medications as products...

This Executive Regulation implements Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing detailed operational rules and procedures for VAT administration in the UAE....

This comprehensive Cabinet Decision establishes the executive regulations for implementing Federal Decree-Law No. 8 of 2017 on Value Added Tax in the UAE. The regulation...

This comprehensive Cabinet Decision establishes the Executive Regulation for implementing Federal Decree-Law No. 8 of 2017 on Value Added Tax. The regulation defines key VAT...

This Federal Decree-Law establishes the comprehensive framework for Value Added Tax (VAT) implementation in the United Arab Emirates. The legislation imposes a standard 5% VAT...

This Agreement establishes a comprehensive common legal framework for implementing Value Added Tax (VAT) across all six GCC Member States (UAE, Bahrain, Saudi Arabia, Oman,...