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 — 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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INSIGHTS
VAT Update - Zero rating of export of services
First published 3 August 2020
An overseas customer address alone does not establish zero-rating. Analyse the recipient, place of supply and applicable export conditions.
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HISTORICAL INSIGHT · CURRENT CONTEXT
FTA extends VAT tax return submission date amid Covid-19
First published 22 April 2020
The Covid-19 extension was a temporary measure for specified 2020 tax periods. It does not extend a current return deadline.
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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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