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May 15, 2026

Cabinet Decision No. 52 of 2017 establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax. It provides the detailed framework and procedural rules necessary for the practical application and compliance with the UAE VAT system. The Decision elaborates on key provisions of the Decree-Law, covering topics such as tax registration, record-keeping, tax invoices, and the calculation of due tax. It specifies rules for complex scenarios, including the apportionment of single consideration for multiple supplies as mandated by Articles 34 and 47 of the Decree-Law, ensuring consistent tax treatment.

Part 4 - Rules on Supplies

Article 26 - Apportionment of Single Consideration

For the purposes of Clause (4) of Article 34 and Article 47 of the Decree-Law, if the consideration payable to the taxable person relates to a supply of goods or services and matters other than the supply of goods or services, or to two different supplies of goods or services, the taxable person shall specify the portion of the consideration that represents the market value of each part of the supply in accordance with the provisions of Article 25 of this Resolution.