Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
Provisional TRNs described a VAT-launch arrangement. A present-day business should verify its current registration certificate and account status.
Read the guideThe original free-zone announcement is historical. Current VAT treatment must distinguish ordinary free zones from Designated Zones and assess each transaction.
Read the guideSince 1 January 2023, appointed board functions performed by a natural person are not a supply of services for UAE VAT purposes.
Read the guideFor a UAE-resident business, mandatory VAT registration generally applies when taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected…
Read the guideThe article reports VAT implementation news. Record retention must be assessed by record category and applicable law, with special rules for real-estate records.
Read the guideCommercial property rent is generally standard-rated; residential rent is generally exempt. The first qualifying supply of a new residential building can be zero-rated.
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