VAT Guide

Rule Book

Guides, References & Public Clarifications

Here are a set of user guides and references that will help you understand better about tax procedures.
VAT Guides
Voluntary Disclosure User Guide | VAT & Excise Guide February 2022
Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use Guide December 2021
Amendment of Tax Procedures Law – Federal Decree-Law No. 28 of 2021 Guide November 2021
Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services Guide October 2021
Amendment of Penalties Guide May 2021
Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021 Guide

May 2021
VAT registration of ‘Sole Establishments’ Guide May 2021
Temporary Zero-rating of Certain Medical Equipment Guide April 2021
Real Estate Guide April 2021
Input Tax Apportionment Special Methods Guide Form October 2020
E-Commerce Guide August 2020
Refund for UAE Nationals Building New Residences Guide August 2020
Declaration by Registered Recipient of Gold and Diamonds Declaration letter
Charities Guide April 2020
Real Estate Guide April 2020
VAT Administrative Exceptions Guide From March 2020
Refund of VAT Paid on Goods and Services Connected with Expo 2020 Dubai Guide February 2020
VAT Refund User Guide Business Visitors

Guide October 2019
Financial Services VAT Guide July 2019
VAT (Registration, Amendments, De-registration) User Guide Turnover Declaration Letter Form and Change Email Address November 2018
Tax Group (Registration, Amendments and De-registration) User Guide November 2018
VAT Importer(Registered and Non-registered) Guide September 2018
Insurance Guide September 2018
VAT Financial Guarantee or Cash Deposit Release For Non Registered Importers User Guide August 2018
VAT Refund User Guide July 2018
VAT Refund for Exhibitions and Conference User Guide Declaration Form,Organizer Form and Space Supplier Form July 2018
Designated Zones VAT Guide

July 2018
Taxable Person Guide – Value Added Tax Guide June 2018
VAT Returns User Guide May 2018
Tax Groups– Value Added Tax Guide May 2018
Director’s Services Guide March 2018
VAT Payment for Commercial Property Buyers Guide January 2018
Public Clarifications
Compensation-type Payments Guide
Profit Margin Scheme – Eligible Goods Guide
Labour Accommodation: Residential versus Serviced Property Guide
Use of Exchange Rates Guide
Non-recoverable Input Tax – Entertainment Services Guide
Tax Invoices Guide
Public Transportation Guide
Farm Houses and Farm Land Guide
Date of Supply for Independent Directors Guide
Bank Interest and Dividends Guide
Donations, Grants and Sponsorships Guide
Importation of goods by agents on behalf of VAT registered persons Guide
Disbursements & Reimbursements Guide
VAT Treatment of Options and Option Premiums Guide
Transfer of a Business as a Going Concern Guide
Business-to-Business Supplies of Healthcare Services Guide
Time-frame for recovering Input Tax Guide
Change in the permitted use of a building Guide
Zero-rating of export of services Guide
“VAT-free” special offers Guide
VAT registration of ‘ Sole Establishments ’ Guide
Dubai Owners’ Associations and Management Entities Guide
Dubai Owners’ Associations and Management Entities Guide
Temporary Zero-rating of Certain Medical Equipment Guide
Adjustment on Account of Bad Debt Relief Guide
General Procedures
Reconsiderations User Guide (For Registered and Non-registered users) User Guide November 2021
Payment User Guide July 2021
Clarifications User Guide November 2019
Tax Agent Professional Standards Guide May 2019
Voluntary Disclosure User Guide July 2018
Tax Agents And Tax Agencies User Guide Tax Agent Amendment Form May 2018
Business Bulletins
Education Sector (Nurseries, Pre-schools, and Schools) Guide
Higher Education Sector Guide
Artists And Social Media Influencers Guide
Automotive Sector Guide
Taxpayer Bulletins
September 2021 Bulletin Read more
August 2021 Bulletin Read more
July 2021 Bulletin Read more
June 2021 Bulletin Read more