VAT in UAE

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

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

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

Local Passenger Transport Services, UAE VAT exemption

The supply of local passenger transport services is exempt when the service takes place within the UAE by way of a qualifying vehicle operating by land, air or sea, for

New Residential, Converted and Charity Building

The VAT zero-rated treatment of new residential buildings is established in Arts. 45(9). The VAT treatment of these categories falls amongst the categories left at the discretion of the MEMBER STATES. [10) and

Supplies of Metal UAE VAT Zero Rated Supplies

Metal bought as an investment is amongst the categories for mandatory zero-rated treatment in the Agreement. Metal bought other than as an investment will always be standard rated. Art. 36

Exports of Goods and Services from the UAE VAT Zero Rated

The exports of goods and services is one of the mandatory categories subject to zero-rating as per the dispositions of the Agreement. The UAE has implemented the zero-rating of this