INSIGHTS
Clarifications on VAT Registration of Sole Establishments
First published 13 October 2020
VATP026 replaces VATP021. Sole establishments belonging to the same person are considered together for VAT registration.
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VAT Updates — Page 2
Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
INSIGHTS
VAT Updates on Higher Education Sector
First published 15 September 2020
Education VAT treatment depends on the institution, course and particular supply. Use the FTA’s June 2026 education guide for the current analysis.
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INSIGHTS
FTA Updates - VAT on e-commerce services
First published 13 August 2020
Online selling does not create a separate VAT exemption. Analyse the supply, supplier and customer, then apply the relevant place-of-supply and reporting rules.
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HISTORICAL INSIGHT · CURRENT CONTEXT
Self-service kiosks for tourists vat refund
First published 11 February 2020
Kiosks support tourist-refund validation, but a kiosk transaction may still require goods inspection or staff assistance.
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INSIGHTS
Input VAT Recovery Time Frame
First published 2 February 2020
Recovery timing depends on supporting documents and the payment condition. A late claim also needs analysis of the current correction and limitation rules.
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Tax Refund Expo 2020
First published 30 January 2020
This page preserves the special Expo 2020 participant refund legislation. It is not a general VAT refund entitlement for present-day exhibitions.
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