Amendment of the VAT law
On September 2022 the UAE has issued the Federal Decree-Law No. (18) of 2022 (“the Amendment of VAT Law”) to amend some […]
Anti-abuse and transitional rules
Anti-abuse and rules The UAE’s Corporate Income Tax law include general anti-abuse rules that aims to identify any arrangement or transactions entered […]
Public Consultation on UAE’s Corporate Tax Regime
The UAE Ministry of Finance (MoF) recently published a public consultation document on the Corporate Income Tax (CIT) to outline policy background […]
VAT zero-rating on export of goods
The purpose of this article is to explain when exporters are eligible to charge a zero-rated VAT on export of goods from […]
Input VAT deduction for mobile phones and packages, made available to employees for business use.
The UAE Federal Tax Authority (“FTA”) published a new VAT Public Clarification (VATP028) that provides guidance on the recovery of input tax […]
UAE’s Corporate Income Tax
The UAE Ministry of Finance has announced that it will introduce a federal corporate tax on business profits effective for financial years […]
UAE tax penalties reduced and discounted
On April 28th, 2021, the UAE Cabinet issued Resolution No 49 of 2021 amending tax penalties and provides reduction, alternative calculations, and […]
The time frame for recovering Input Tax in the UAE
The Federal Tax Authority of the UAE (FTA) published a new VAT Public Clarification (VATP017) which provide an interpretation of the time-period […]
VAT registration of Sole Establishments
Brief A natural person (an individual) owning several sole establishments in the UAE needs only one VAT registration for all its sole […]
VAT-free special offers
The Federal Tax Authority of the UAE (FTA) published a new VAT Public Clarification (VATP020) which clarifies the “VAT-free” special offers where […]
How and When to recover VAT
In general, the VAT in the UAE should not be a cost to tax registered businesses. VAT incurred on business expenses and […]
Tax Invoice all you need to know
What is a Tax Invoice? As per the UAE VAT legislations, a tax invoice is a written paper or electronic document which […]
