Article-1 Definitions Term Meaning State United Arab Emirates. Minister Minister of Finance. Authority Federal Tax Authority. Value Added Tax A tax imposed on the import...
Article 2 – Supply of Goods A transfer of ownership of Goods or of the right to use them from one Person to another Person...
Article 3 – Supply of Services A supply of Services shall be every supply that is not considered a supply of Goods, including any of...
Article 4 – Supply of More Than One Component Where a Person made a supply consisting of more than one component for one price, the...
Article 5 – Exceptions related to Deemed Supply The supply shall not be regarded as a Deemed Supply in any of the following instances: Where...
Article 6 – Application for Registration For the purposes of mandatory or voluntary registration, the application for Tax Registration must contain such information as required...
Article 7 – Mandatory Registration The Mandatory Registration Threshold shall be AED 375,000 (three hundred and seventy-five thousand dirhams). The Person required to register for...
Article 8 – Voluntary Registration The Voluntary Registration Threshold shall be AED 187,500 (one hundred and eighty-seven thousand five hundred dirhams). Where a Person applied...
Article 9 – Related Parties For the purposes of Tax Group provisions, the definition of Related Parties shall relate to any two legal persons in...
Article 10 – Registration as a Tax Group A Tax Group shall select one of its registered members to act as the representative member of...
Article 11 – Amendments to a Tax Group The representative member appointed under Article 10 of this Decision may apply to the Authority to do...
Article 12 – Effect of registration as a Tax Group Registration of Persons as a Tax Group shall result in the following: Any Business carried...
Article 13 – Aggregation of Related Parties 1. Where two or more Persons are in association as a result of their economic, financial, and regulatory...
Article 14 – Tax Deregistration 1. The Registrant must apply to the Authority for de-registration in accordance with the cases mentioned in the Decree-Law, within...
Article 15 – Deregistration of a Tax Group Registration or Amendment Thereof 1. The Authority must deregister a Tax Group if the following conditions are...
Article 16 – Exception from registration 1. A Taxable Person that wants to apply for an exception from Tax Registration on the basis that all...
Article 17 – Registration when the Decree-Law Comes into Force 1. A Person who will be a Taxable Person on the date the Decree-Law comes...
Article 18 – Liabilities due before Deregistration Deregistration does not exempt the Person from his obligations and liabilities that were applicable under the Decree-Law while...
Article 19 – Due Tax at Date of Supply For the purposes of Articles 25, 26, and 80 of the Decree-Law, where Tax is due...
Article 20 – Place of Supply of Goods Delivered within the State Where as part of a supply of Goods, those Goods are required to...
Article 21 – Place of Supply of Services Related to Real Estate 1. For the purposes of the Decree-Law and this Decision, “real estate” includes...
Article 22 – Place of Supply of Certain Transport Services 1. The place of the supply of each transportation service is the place where the...
Article 23 – Telecommunication and electronic services 1. “Telecommunication services” means delivering, broadcasting, converting, or receiving any of the services specified below by using any...
Article 24 – Evidence for Certain Supplies Between the Implementing States 1. Where a Taxable Person makes a supply of Goods from the State to...
Article 25 – Market Value 1. The phrase “similar supply”, in relation to a supply of Goods or Services, means any other supply of Goods...
Article 26 – Apportionment of Single Consideration For the purposes of Clause 4 of Article 34 and Article 47 of the Decree-Law, where the Consideration...
Article 27 – Price Excluding Tax 1. In the case of a Taxable Supply, the published prices shall be inclusive of Tax. 2. As an...
Article 28 – Discounts, Subsidies And Vouchers 1. The State shall not be treated as providing a subsidy to the supplier if the subsidy or...
Article 29 – Accounting for Tax on the Margin 1. The Taxable Person may calculate Tax on any supply of Goods by reference to the...
Article 30 – Zero-rating the export of goods 1. The Direct Export shall be subject to the zero rate if the following conditions are met:...
Article 31 – Zero-rating the Export of Services The Export of Services shall be zero-rated in the following cases. If the following conditions are met:...
Article 32 – Zero-Rating Exported Telecommunications Services 1. The export of telecommunications services shall be subject to the zero rate in the following situations: A...
Article 33 – Zero-rating international transportation services for Passengers and Goods 1. The supply of international transportation Services for Passengers and Goods and Transport-related Services...
Article 34 – Zero-rating certain means of transport The supply of the means of transport shall be subject to the zero rate in the following...
Article 35 – Zero-rating Goods and Services Supplied in Connection with Means of Transport The Goods and Services related to the supply of the means...
Article 36 – Zero-rating of Precious Metals 1. The supply or import of investment precious metals shall be zero-rated. 2. The phrase “investment precious metals”...
Article 37 – Residential Buildings 1. The phrase “residential building” means a building intended and designed for human occupation, including: Any building or part of...
Article 38 – Zero-rating of Buildings Specifically Designed to be Used by Charities 1. The first sale or a lease of a building, or any...
Article 39 – Zero-rating Converted Residential Building 1. The first supply of a building, or any part of a building, which is converted to a...
Article 40 – Zero-rating Education Services 1. The supply of educational services shall be subject to the zero rate if the following conditions are met:...
Article 41 – Zero-rating Healthcare Services 1. The phrase “healthcare services” means any Service supplied that is generally accepted in the medical profession as being...
Article 42 – Tax Treatment of Financial Services 1. For the purposes of this Article: The phrase “debt security” means any interest in or right...
Article 43 – Exemption of Residential Buildings 1. The supply of residential buildings is exempt, unless it is zero-rated, where the lease is more than...
Article 44 – Exemption of Bare Land The phrase “bare land” means land that is not covered by completed, partially completed buildings or civil engineering...
Article 45 – Exemption of Local Passenger Transport Services 1. The supply of local passenger transport Services in a qualifying means of transport by land,...
Article 46 – Tax on Supplies of More Than One Component For the purposes of the supply consisting of more than one component: 1. Where...
Article 47 – General rules regarding Import of Goods 1. Without prejudice to the provisions of the Decree-Law and this Decision, Goods shall not be...
Article 48 – Calculation of Tax under the Reverse Charge Mechanism on import of Concerned Goods or Concerned Services 1. For the purposes of import...
Article 49 – Payments for Goods Transferred to another Implementing State 1. For the purposes of Clause 2 of Article 48 of the Decree-Law, the...
Article 50 – Imports by Unregistered Persons 1. Where Concerned Goods are imported by a Person not registered for Tax or where the Taxable Person...
Article 51 – Designated zones 1. Any Designated Zone specified by a decision of the Cabinet shall be treated as being outside the State and...
Article 52 – Input Tax Recovery in Respect of Exempt Supplies 1. Supplies referred to in paragraph (c) of Clause 1 of Article 54 of...
Article 53 – Non-recoverable Input Tax 1. Input Tax shall be non-recoverable if it is incurred by a Person in respect of the following Taxable...
Article 54 – Special cases of Input tax The amount of Recoverable Tax that can be reclaimed by a Taxable Person in the Tax Period...
Article 55 – Apportionment of Input Tax Where there are quarterly Tax Periods, the Tax year shall be as follows: Where a Taxable Person’s Tax...
Article 56 – Adjustment of Input Tax Post-Recovery If Input Tax has been recovered because it was attributed to supplies as specified in Clause 1...
Article 57 – Assets Considered Capital Assets A Capital Asset is a single item of expenditure of the Business amounting to AED 5,000,000 or more...
Article 58 – Adjustments under the Capital Assets Scheme A Capital Asset eligible for the Capital Asset Scheme shall be monitored and the Input Tax...
Article 59 – Tax invoices A Tax Invoice shall contain all of the following particulars: The words “Tax Invoice” clearly displayed on the invoice. The...
Article 60 – Tax Credit Note The Tax Credit Note shall contain the following: The words “Tax Credit Note” clearly displayed on the invoice. The...
Article 61 – Fractions of Fils Where the Tax chargeable on a supply is calculated to a fraction of a Fils, the Taxable Person is...
Article 62 – Length of tax period 1. The standard Tax Period applicable to a Taxable Person shall be a period of three calendar months...
Article 63 – Tax Periods in the Case of Loss of Capacity 1. Where a Person becomes an incapacitated Person, his current Tax Period will...
Article 64 – Tax Return and Payment 1. A Tax Return must be received by the Authority no later than the 28th day following the...
Article 65 – Recovery of Excess Tax If the Taxable Person has excess Recoverable Tax for a Tax Period and has made a request to...
Article 66 – New residence 1. Where a Person owns or acquires land in the State on which he builds, or commissions the construction of,...
Article 67 – Business visitors 1. The Authority shall implement a Businesses VAT Refund Scheme for Foreign Businesses to allow the repayment of Tax on...
Article 68 – Tourist visitors 1. The Cabinet may issue a decision introducing the Tax Refunds for Tourists Scheme specifying the following: The date on...
Article 69 – Foreign Governments 1. Where Tax is incurred by foreign governments, international organisations, diplomatic bodies, and missions, or by an official thereof, the...
Article 70 – Transitional rules 1. For the purposes of paragraph (e) of Clause 1 of Article 80 of the Decree-Law, “acceptance by the Recipient...
Article 71 – Record-keeping Requirements 1. Subject to Clause 2 of this Article, any records required to be kept in accordance with the provisions of...
Article 72 – Record Keeping of the Supplies Made 1. The records of all Goods and Services supplied by the Taxable Person or on his...
Article 73 The Authority shall have jurisdiction over the issuing of clarifications and guidance regarding the implementation of the provisions of this Decision.
Article 74 – Repeal of Conflicting Provisions Any provision violating or conflicting with the provisions of this Decision shall be abrogated.
Article 75 – Publication and Coming into Force of the Decision This Decision shall be published in the Official Gazette and shall come into effect...