Clarification on Entertainment Tax

Clarification on Entertainment Tax is issued. The Federal Tax Authorities have issued a clarification on the non-recoverability of Input Tax paid on Entertainment Expenses incurred by a person. As per Article 53 of Cabinet Decision... Read More

VAT Profit Margin Scheme in The United Arab Emirates

VAT Profit Margin Scheme What is Profit Margin Scheme? The Profit Margin Scheme allows that, in certain cases, Registrant may calculate and charge VAT on the Profit Margin earned rather than the full value. Are... Read More

VAT Refund Schemes for Business Visitors in UAE

Business Visitor Beside implementing VAT on different sectors in UAE the Federal Tax Authority (FTA) of United Arab Emirates has implemented a VAT scheme for such Business visitors which has no Place of Establishment or... Read More


VAT on Provision of Healthcare Services in Uae VAT was implemented in UAE on 1 January 2018 in pursuance with the UNIFIED VAT AGREEMENT (UVAT), signed by all six GCC countries. VAT is levied on... Read More

VAT Implications on Residential Buildings

Q: Will VAT be Charged on The Renting of Building? A: The rent of residential building will be exempt from VAT. Q: How VAT Will Effect on Multi-Purpose Building (Residential-Commercial Building)? A: Supply of residential... Read More

Questioner about the Implications of VAT on Imports

What does import mean? Import is the arrival of goods or receipt of services from abroad into the state from outside. Who is an importer? An importer is a person whose is enlisted as the... Read More

VAT on Telecommunication and Electronic Services

Is it an article (23) of Decision No. (52) are under taxable supplies and how can we charge VAT on these services? The answer is YES! All the above-categorized services consider as taxable services and... Read More

UAE Tax Invoice Article (59)

What Is Tax Invoice? Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details. Components of Tax Invoice: (1) The name, address, and Tax Registration... Read More

Tax Credit Note Article (59)

What is Tax Credit Note? A Tax Credit Note is a written or electronic document in which the occurrence of any amendment to a Taxable Supply that reduces or cancels it is recorded and the... Read More

Administrative Penalties for Violations of Tax Laws in the UAE

LIST OF PENALTIES UNDER UAE TAX LAWS A comprehensive list of all administrative penalties for violations of tax laws in the UAE is given. 1. VIOLATIONS RELATED TO TAX PROCEDURES S.NO SUBJECT WORD VIOLATION OF... Read More


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