• Applicable for Goods and Services
  • Every taxable supply and deemed supply made by a taxable person
  • Import of concerned goods except as specified in the Executive Regulation of this Decree-Law
  • Registering the company for obtaining the TRN (Tax Registration Number). This will be the number to file the returns of your company
  • Requirements  1) Trade License copy and 2) Passport/ Emirates ID of the Signing Authority
  • Businesses with annual revenue above AED 375,000 is liable to register for VAT.
  • A taxable person having revenue or expenditure above AED 187,500 up to AED 375,000 shall have the voluntary option to register for VAT.
  • VAT Registrations will begin in the Third Quarter of 2017.


  • VAT in UAE has been implemented from 1st January 2018
  • Supply of Goods and Services that is subject to ZERO rate
    1. Export of Goods and Services Outside the GCC
    2. International transportation and related supplies
    3. Supplies of certain sea, air and land means of transportation
    4. Certain investment grade precious metals
    5. Newly constructed residential properties, that are supplied for the first time within 3 years of their construction
    6. Supply of certain educational services, supply of relevant goods and services
    7. Supply of certain Health Care services, and supply of relevant goods and services
  • Maintaining Books of Accounts becomes  necessary in order to:
    • Record and file VAT both input and output tax.
    • Maintaining Records of all supplies of Goods and Services
    • Tax Invoices
    • Tax credit Invoices


  • Recipient of Supply must be a taxable person (i.e. end consumer cannot claim VAT refund or credit)
  • The recipient of the supply must supply the documentary evidence (i.e. Purchase Invoice) of the VAT paid.
  • VAT input tax credit can be claimed only on the amount paid or intended to be paid in 6 months by the recipient.


  • Taxable Person shall include persons located within UAE or outside UAE or GCC.
  • The rules of Place of Supply shall be applied for test of applicability of VAT
  • VAT applicability on free zones shall be clarified at a later date.
  • VAT on financial services and services provided by Banks shall be clarified at a later date.
  • VAT Returns shall be filed on a Quarterly/Monthly based on the decision of the FTA in UAE.
  • Record of VAT invoices shall be maintained for a period of 5 years.

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