Article 1 – Definitions State Minister United Arab Emirates. Authority Federal Tax Authority. Value Added Tax A tax imposed on the Import and supply of...
Article 2 – Scope of Tax Every Taxable Supply and Deemed Supply made by the Taxable Person. Import of Concerned Goods except as specified in...
Article 3 – Tax Rate Without prejudice to the provisions of Title Six of this Decree-Law, a standard rate of 5% Tax shall be imposed...
Article 4 – Responsibility for Tax A Taxable Person who makes any supply stipulated in Clause 1 of Article 2 of this Decree-Law. The Importer...
Article 5 – Supply of Goods The following shall be considered a supply of Goods: 1. Transfer of ownership of the Goods or the right...
Article 6 – Supply of Services A supply of Services shall be every supply that is not considered a supply of Goods, including any provision...
Article 7 – Supply in Special Cases As an exception to what is stated in Articles 5 and 6 of this Decree-Law, the following shall...
Article 8 – Supply consisting of more than one component The Executive Regulation of this Decree-Law shall specify the conditions for treating a supply consisting...
Article 9 – Supply via Agent The Supply of Goods and Services through an agent acting in the name of and on behalf of a...
Article 10 – Supply by Government Entities A Government Entity is regarded as making a supply in the course of business in the following cases:...
Article 11 – Cases of Deemed Supply A supply of Goods or Services, which constituted the whole assets of a Taxable Person’s Business or a...
Article 12 – Exceptions from Deemed Supply: If no Input Tax was recovered for the related Goods and Services. If the supply is an Exempt...
Article 13 – Mandatory Tax Registration Every Person, who has a Place of Residence in the State or an Implementing State, shall register for Tax...
Article 14 – Tax Group Two or more persons conducting Business may apply for Tax Registration as a Tax Group if all of the following...
Article 15 – Registration Exception The Authority may except a Taxable Person from Tax Registration whether a Registrant or not, upon his request if his...
Article 16 – Tax Registration of Government Entities Government Entities as determined in a Cabinet Decision issued under Clause 2 of Article 10 of this...
Article 17 – Voluntary Registration Any Person who is not obligated to apply for Tax Registration according to this Chapter may voluntarily apply for Tax...
Article 18 – Tax Registration for a Non-Resident A Non-resident Person may not take the value of Goods and Services imported into the State to...
Article 19 – Calculating the Tax Registration Threshold To determine whether a Person has exceeded the Mandatory Registration Threshold and the Voluntary Registration Threshold, the...
Article 20 – Capital Assets The supply of Capital Assets belonging to the Person shall not be taken into account to determine whether a Person...
Article 21 – Tax Deregistration Cases A Registrant shall apply to the Authority for Tax deregistration in any of the following cases: If he stops...
Article 22 – Application for Tax Deregistration A Registrant may apply to the Authority for Tax deregistration if the value of his Taxable Supplies made...
Article 23 – Voluntary Tax Deregistration A Registrant under Article 17 may not apply for Tax deregistration within 12 months of the date of Tax...
Article 24 – Procedures, Controls and Conditions of Tax Registration and Deregistration The Executive Regulation of this Decree-Law shall determine the procedures, controls and conditions...
Article 25 – Date of Supply Tax shall be calculated on the date of supply of Goods or Services, which shall be the earliest of...
Article 26 – Date of Supply in Special Cases The date of supply of Goods or Services for any contract that includes periodic payments or...
Article 27 – Place of Supply of Goods The place of supply of Goods shall be in the State if the supply was made in...
Article 28 – Place of Supply of Water and Energy The supply of water and the forms of energy specified in the Executive Regulation of...
Article 29 – Place of Supply of Services The place of supply of Services shall be the Place of Residence of the Supplier.
Article 30 – Place of Supply in Special Cases Where the Recipient of Services has a Place of Residence in an Implementing State and is...
Article 31 – Place of Supply of Telecommunication and Electronic Services For telecommunications and electronic Services specified in the Executive Regulation of the Decree-Law, the...
Article 32 – Place of Establishment The Place of Residence of the supplier or Recipient of Services shall be as follows: The state in which...
Article 33 – The Agent The Place of Residence of the principal shall be considered as being the Place of Residence of the agent in...
Article 34 – Value of Supply If the entire Consideration is monetary, the value of the supply shall be the Consideration less the Tax. If...
Article 35 – Value of Import The Import value of Goods consists of: The customs value pursuant to Customs Legislation, including the value of insurance,...
Article 36 – Value of Supply and Deemed Supply for Related Parties As an exception to Articles 34, 35, and 37 of this Decree-Law, the...
Article 37 – Value of Deemed Supply As an exception to Articles 34 and 35 of this Decree-Law, the value of the supply in the...
Article 38 – Tax-Inclusive Prices In the case of a Taxable Supply, the advertised price shall include the Tax. Instances where prices do not include...
Article 39 – Value of Supply in case of Discount or Subsidies When discounts are granted before or after the Date of Supply or subsidies...
Article 40 – Value of Supply of Vouchers The value of supply of a Voucher is the difference between the consideration received by the supplier...
Article 41 – Value of Supply of Postage Stamps The value of supply for postage stamps that allow the user to use postal services in...
Article 42 – Temporary Transfer of Goods If Goods are transferred temporarily from the domestic market into a Designated Zone or outside the State for...
Article 43 – Charging Tax based on Profit Margin 1. The Registrant may, in any Tax Period, calculate and charge Tax based on the profit...
Article 44 – Supply and Import Taxable at Zero Rate The supply and Import of Goods and Services specified in this Chapter made by a...
Article 45 – Goods and Services Subject to Zero Rate A direct or indirect Export of Goods and Services to outside the Implementing States as...
Article 46 – Supply Exempt from Tax Supply of financial services that are specified in the Executive Regulation of this Decree-Law. Supply of residential buildings...
Article 47 – Supply Consisting of More Than One Component The Executive Regulation of this Decree-Law will specify the controls to determine the Tax treatment...
Article 48 – Reverse Charge 1. If the Taxable Person imports Concerned Goods or Concerned Services for the purposes of his Business, then he shall...
Article 49 – Import of Concerned Goods A person not registered for Tax shall settle Due Tax on Import of Concerned Goods from outside the...
Article 50 – Designated Zone A “Designated Zone” that meets the conditions specified in the Executive Regulation of this Decree-Law shall be treated as being...
Article 51 – Transfer of Goods in Designated Zones Goods may be transferred from one Designated Zone to another Designated Zone without any Tax becoming...
Article 52 – Exceptions for Designated Zone As an exception to Article 50 of this Decree-Law, the Executive Regulation of this Decree-Law shall specify the...
Article 53 – Calculation of Payable Tax The Payable Tax for any Tax Period shall be calculated as being equal to the total Output Tax...
Article 54 – Recoverable Input Tax The Input Tax that is recoverable by a Taxable Person for any Tax Period is the total of Input...
Article 55 – Recovery of Recoverable Input Tax in the Tax Period Taking into consideration the provisions of Article 56 of this Decree-Law, the recoverable...
Article 56 – Input Tax Paid before Tax Registration A Registrant may recover recoverable Input Tax incurred before Tax Registration on the Tax Return submitted...
Article 57 – Recovery of Tax by Government Entities and Charities Without prejudice to the general provisions of Input Tax recovery, Government Entities and Charities...
Article 58 – Calculating the Input Tax that may be Recovered The Executive Regulation of this Decree-Law shall specify the method in which the Input...
Article 59 – Conditions and Mechanism of Input Tax Adjustment The Executive Regulation of this Decree-Law shall specify the conditions and mechanism for adjusting Input...
Article 60 – Capital Assets Scheme If a Capital Asset is supplied or imported by a Taxable Person, the latter shall assess the period of...
Article 61 – Instances and Conditions for Output Tax Adjustments A Registrant shall adjust Output Tax after the date of supply in any of the...
Article 62 – Mechanism for Output Tax Adjustment If the Output Tax due for the supply exceeds the Output Tax calculated by the Registrant, the...
Article 63 – Adjustment due to the Issuance of Tax Credit Notes Without prejudice to Clause 2 of Article 62 of this Decree-Law, if the...
Article 64 – Adjustment for Bad Debts 1. A Registrant supplier may reduce the Output Tax in a current Tax Period to adjust the Output...
Article 65 – Conditions and Requirements for Issuing Tax Invoices A Registrant making a Taxable Supply shall issue an original Tax Invoice and deliver it...
Article 66 – Document of Supplies to an Implementing State Without prejudice to Article 65 of this Decree-Law, each Registrant who supplies Goods or Services...
Article 67 – Date of Issuance of Tax Invoice 1. The Registrant shall issue a Tax Invoice within 14 days from the date of supply...
Article 68 – Rounding on Tax Invoices For the purpose of stating the Tax due on a Tax Invoice, the Executive Regulation of this Decree-Law...
Article 69 – Currency Used on Tax Invoices If the supply is in a currency other than the UAE Dirham, then for the purposes of...
Article 70 – Conditions and Requirements for Issuing the Tax Credit Note The Registrant shall issue an original Tax Credit Note when a reduction of...
Article 71 – Duration of Tax Period The Executive Regulation of this Decree-Law shall specify the Tax Period for which the Taxable Person shall calculate...
Article 72 – Submission of Tax Returns 1. The Taxable Person shall submit the Tax Return to the Authority for each Tax Period within the...
Article 73 – Settlement of Tax The Executive Regulation of this Decree-Law shall specify the time limits and procedures for settlement of Tax stated as...
Article 74 – Excess Recoverable Tax 1. Subject to the provisions of the Tax Procedures Law and its Executive Regulation, and without prejudice to the...
Article 75 – Tax Recovery in Special Cases The Authority may, according to the conditions, controls, and procedures specified in the Executive Regulation of this...
Article 76 – Administrative Penalties Assessment Without prejudice to the provisions of the Tax Procedures Law, the Authority shall issue an Administrative Penalty Assessment to...
Article 77 – Tax Evasion Without prejudice to the instances of Tax Evasion referred to in the Tax Procedures Law, if it is proven that...
Article 78 – Record-keeping 1. Without prejudice to the provisions related to record-keeping stated in any other law, the Taxable Person shall keep the following...
Article 79 – Stating the Tax Registration Number The Taxable Person or any other Person authorised in writing by him shall state the Tax Registration...
Article 79 (bis) – Statute of Limitation Except in cases under Clauses 2, 3, 6, 7 of this Article, the Authority may not conduct a...
Article 80 – Transitional Rules If the supplier receives Consideration or part thereof or issues an invoice for Goods or Services before the Decree-Law comes...
Article 81 – Revenue Sharing Tax revenues and Administrative Penalties collected in accordance with the provisions of this Decree-Law shall be subject to sharing between...
Article 82 – Executive Regulation The Cabinet shall issue the Executive Regulation of this Decree-Law at the suggestion of the Minister.
Article 83 In the absence of any special provision in this Decree-Law, the provisions of the Tax Procedures Law shall be applied.
Article 84 – Cancellation Of Conflicting Provisions Any text or provisions contrary to or inconsistent with the provisions of this Decree-Law shall be abrogated.
Article 85 – Effective Date Of This Decree-Law And Its Application This Decree-Law shall be published in the Official Gazette and shall come into effect...