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
This review examines the key aspects of import VAT in the UAE and the principles related to determining the place of supply. It includes the conditions and procedures for VAT assessment when importing goods and services into the country, as well as the determination of the place of supply for various types of transactions.
The overview is based on the provisions of Federal Decree-Law No. 8 of 2017 On Value Added Tax ...