UAE VAT Registration Requirements 2025
VAT compliance remains one of the most closely monitored tax areas by the Federal Tax Authority (FTA). Even in 2025, many businesses receive penalties for late VAT registration, incorrect threshold
Designated Zones vs Non-Designated Zones: VAT Treatment Differences (2025 Update)
The UAE VAT Law distinguishes between: Understanding the VAT rules for each is essential to avoid FTA penalties. In 2025, VAT audits focus heavily on free zone transactions. What 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
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