1. VAT Registration for Taxpayers in the UAE
2. VAT Exemption for Taxpayers in the UAE
3. VAT Accrual in the UAE
4. VAT Refund in the UAE
5. Determining the Tax Base When Operating in Free Zones, Foreign Jurisdictions, and Combined Operations Involving Them
6. Import VAT and Determining the Place of Supply
7. Tax Groups for VAT in the UAE
8. VAT return and Payment Procedure with the FTA
9. VAT Deregistration in the UAE
10. VAT Refund for Tourists in the UAE
11. Tax Agent in the UAE and Their Role in VAT Matters
12. Determining the VAT Tax Base Date in the UAE
13. Accounting for Advance Payments and Deemed Supply in the UAE
14. Tax Audits and Fines under VAT in the UAE
With the introduction of Value Added Tax (VAT) in the United Arab Emirates on January 1, 2018, it became essential to establish clear rules and mechanisms for determining the taxation date to ensure timely calculation and payment of the tax. The tax base date plays a key role in identifying the moment when VAT becomes due, enabling the Federal Tax Authority (FTA) to effectively monitor and regulate taxpayers' obligation...