VAT Guide: Taxable Person

VAT Guide | VATG001 | June 2018 

1. Introduction 

his is the Taxable Person Guide for Value Added Tax (VAT) in the United Arab Emirates (UAE). You might also hear or see it referred to as the VAT Guide 1 or the VATG001. 

1.1. Purpose of this guide 

This guide is the main reference guide to VAT in the UAE. It provides you with: 

•  an overview of the main VAT rules and procedures in the UAE and how to comply with them; 

•  assistance with the more likely questions that businesses might have; and 

•  references to more specialised publications where they have been published.

Not everything within this guide will apply to every business and so it is not expected that you will have to read it completely. The guide and its contents are not legally binding; it is also subject to change.

1.2.Changes to the previous version of the guide 

Any changes made to this guide shall be identified and explained in brief in Appendix 1 of this guide. 

1.3. Who should read this guide 

Anyone that is carrying on a business and is, or thinks that they should be registered for VAT in the UAE, should read this guide. If you are carrying on a business and are not registered for VAT,...