FDL 8/2017 — VAT Law

Factual summary

The federal VAT law, applied from 1 January 2018. It sets what is taxable (supplies and imports), when registration is mandatory or voluntary, the place and date of supply, zero-rated and exempt supplies, input tax recovery, tax invoices and credit notes, and returns and payment. Procedures and amounts are completed by the Executive Regulation (Cabinet Decision No. 52 of 2017). The FTA publishes a consolidated text in Arabic and English (the English is not an official translation) that includes the amendments up to the one in force from 1 January 2026.

What it means in practice Professional insight

Who: every business making taxable supplies in the UAE, and importers. What to do: track taxable supplies against the registration thresholds, register when required, issue compliant tax invoices, keep records and file returns. Use the current consolidated text and check the date from which each amended article applies. Return and registration deadlines come from the Tax Calendar rules listed with this record.

Key provisions

• Art. 85 Effective 1 January 2018.