Taxable Person Guide for Value Added Tax

Contents

1. Introduction

1. 1.1. Purpose of this guide

2. 1.2. Changes to the previous version of the guide

3. 1.3. Who should read this guide

4. 1.4. How to use this document

5. 1.5. Other important publications

6. 1.6. Status of the document

2. Getting Additional Help

1. 2.1. Chapter summary

2. 2.2. FTA support channels

   1. 2.2.1. E-Learning

   2. 2.2.2. VAT Helpline

2.3. Receiving support from external agents and advisers

3. Explaining VAT

1. 3.1. Chapter summary

2. 3.2. What is VAT?

3. 3.3. How does VAT work?

4. 3.4. UAE VAT rates

   1. 3.4.1. Zero-rated supplies

   2. 3.4.2. Exempt supplies

5. 3.5. Adding VAT to goods and services

4. Registration

1. 4.1. Chapter summary

2. 4.2. Why registration is important?

3. 4.3. Mandatory registration

   1. 4.3.1. What is a 'place of residence'?

   2. 4.3.2. When to register for VAT

   3. 4.3.3. Exceptions from registration

4. 4.4. Voluntary registration

5. 4.5. Tax groups

6. 4.6. How to register for VAT

7. 4.7. Failure to notify of the requirement to register

8. 4.8. Deregistration

9. 4.9. Failure to notify of the requirement to deregister

5. Taxable supplies

1. 5.1. Chapter summary

2. 5.2. What is a taxable supply?

   1. 5.2.1. A supply of 'goods and services'

   2. 5.2.2. A supply has to be for 'consideration'

   3. 5.2.3. A supply has to be by a person conducting business in the UAE

3. 5.3. Deemed supplies

4. 5.4. Multiple supplies versus a simple composite supply

   1. 5.4.1. Multiple supplies

   2. 5.4.2. A single composite supply

5. 5.5. Service charges and tips

6. Zero-rated and exempt supplies

1. 6.1. Chapter summary

2. 6.2. Zero-rated supplies

3. 6.3. Exempt supplies

7. Place of supply

1. 7.1. Chapter summary

2. 7.2. Goods

3. 7.3. Services

4. 7.4. Reverse charge mechanism

8. Date of supply

1. 8.1.1. Special rules

9. Import of goods

1. 9.1. Chapter summary

2. 9.2. How is import VAT accounted for?

   1. 9.2.1. Imports made by non-registered persons

   2. 9.2.2. Imports made by VAT registered persons

3. 9.3. Relief from import VAT

   1. 9.3.1. Customs suspension

   2. 9.3.2. VAT-free imports

4. 9.4. Designated zones

10. VAT recovery

1. 10.1. Chapter summary

2. 10.2. What is input tax?

3. 10.3. Entitlement to recover input tax

4. 10.4. Input tax apportionment

   1. 10.4.1. Input tax apportionment calculation

   2. 10.4.2. Annual wash-up calculation

5. 10.5. Conditions to be met to allow recovery of input tax

   1. 10.5.1. The recipient must hold the required evidence of their purchase

   2. 10.5.2. The person must have paid or intend to pay for the supply

6. 10.6. Blocked input tax

   1. 10.6.1. Entertainment expenses

   2. 10.6.2. Motor vehicles

   3. 10.6.3. Employee-related expenses

7. 10.7. Special refund schemes

11. Returns and payments