TAX

Free Zone vs Mainland: Tax Advantages Explained (2025 Update)

When setting up a business in the UAE, one of the most important decisions is whether to establish in a Free Zone or on the Mainland. This choice impacts not

Financial Planning for Entrepreneurs in UAE: Tax & Audit Tips (2025 Guide)

The UAE is one of the world’s most attractive destinations for entrepreneurs, offering 100% foreign ownership, world-class free zones, and a competitive tax regime. But with opportunity comes responsibility —

UAE VAT Refund for Building New Residences

Where a UAE national owns or acquires land in the UAE on which he builds or commissions the construction of his own residence, he may make a claim to THE

Blocked Input Tax UAE VAT

Art. 53 of the Regulations specifies that input tax is blocked from recovery from THE AUTHORITY in relation to: Entertainment expenses Input tax is not recoverable if it is incurred

UAE Simplified Invoices

The Regulations prescribe that a simplified tax invoice may be issued where the recipient of goods or services is not registered or where the recipient of goods or services is

Tax Point UAE VAT

The tax point rules are outlined in accordance with Art. 23 of the Agreement, as set out in the main chapter, notes with additional clarification below in relation to goods

UAE Tax Invoices

The Agreement requires tax UAE invoices to be issued in relation to the supply of taxable goods or services, including a deemed supply, and in cases where there is either

VAT UAE : Deemed Supplies

Deemed supplies can be goods and services and are subject to VAT UAE. The VAT Law in Art. 11 considers a supply to be a deemed supply and subject to

VAT UAE : Disbursements and Reimbursements

In commercial transactions, a person may incur expenses and then recover these expenses from another party. The VAT UAE treatment of the amount recovered depends on whether the recovery is

Residential Real Estate and Bare Land, UAE VAT exemption

Residential Real Estate The sale or lease of residential buildings is exempt in Art. 43 of the Regulations as per the dispositions of Art. 46 (2) of the VAT Law. A residential building