استشارات ضريبة القيمة المضافة في دبي ، الإمارات العربية المتحدة

The UAE Federal and Emirate governments provide citizens and residents with many different public services – including hospitals, roads, public schools, parks, waste control, and police services. These services are paid for from the government budgets. VAT will provide the UAE with a new source of income which will contribute to the continued provision of high quality public services into the future. It will also help government move towards its vision of reducing dependence on oil and other hydrocarbons as a source of revenue.

The standard rate of VAT in the UAE is 5%.

VAT, as a general consumption tax, is applied at 5% to all transactions of goods and services unless specifically exempt in Article 46 of the Federal Decree-Law No. (8) of 2017 on Value Added Tax or subject to a rate of 0% as per Article 45 of the Federal Decree-Law.

Yes. A natural person and legal person is required to register for VAT if he taxable supplies exceed mandatory threshold of AED 375,000/- over a period of 12 months or expected to exceed in next 30 days.

The following categories of supplies will be exempt from VAT:

1. The supply of some financial services (clarified in VAT legislation)

2. Residential properties

3. Bare land

4. Local passenger transport

Yes, if your zero-rated supplies exceed AED 375,000, you will be required to register for VAT, however you can also claim exception from VAT registration.

Standard rated supplies should be identified by the Emirate in which that supply was made. For businesses with fixed establishments in the UAE, the supply should be reported in the Emirate where the fixed establishment most closely connected to the supply is located. For non-established businesses, the supply should be reported in the Emirate where the supply was received

The following are the list of zero-rated VAT goods and services in UAE

• All direct and indirect export of goods and services to outside the UAE.

• Healthcare services

• Education services

• Buildings specifically designed to be used by charities

• International transportation services for Passengers and Goods including all other transportation-related services

• Exported Telecommunications Services.