Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
Since 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.
Read the guideA free-zone licence and VAT Designated Zone status are different concepts. Special goods rules depend on the designated area, the transaction and statutory conditions.
Read the guideThe 2017 DMCC notice predates VAT implementation. A DMCC licence does not itself exempt a business from VAT registration or compliance.
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