United Arab Emirates Federal Tax Authority Issued Federal Decree-Law N0. (8) of 2017 on Value Added Tax. The federal decree law states lots of provisions relating to Value Added Tax in United Arab Emirates how ever the first and most important provis...

Article 03 of Federal Decree-Law of 2017 has specified the rate for Value Added Tax in United Arab Emirates. The rate is standard and applicable on supply of any goods and services in United Arab Emirates.

Article 04 of Federal Decree-Law of 2017 specifies the person responsible for submission of VAT Tax to Federal Tax Authority. We believe this is the most important section for the businesses to understand their responsibility.

Article 05 of Federal Decree-Law (8) of 2017 states the Definition of Supply of Goods for VAT Tax. It is important to understand for the reason that any person engaged in supply of Goods might be responsible for VAT Tax in United Arab Emirates.

Article 06 of Federal Decree-Law (8) of 2017 specifies the conditions under which any supply within United Arab Emirates is considered as Supply of Services and is subject to Value Added Tax.