VAT Payment User Guide for Commercial Property Buyers of 2021

 1. About this guide

This guide is prepared to help Persons who are buying or selling a commercial property which is subject to VAT in the UAE to complete their VAT payment on the FTA’s e- Services portal. This process will be completed as a miscellaneous payment.

Please note that this notice only applies to sales of commercial property which are subject to VAT at 5%. Therefore, it does not apply to:

- any sales or leases of residential property;

- leases of commercial property; and

- the sale of a commercial property with the benefit of sitting tenants to a buyer who is a Taxable Person which qualifies as the transfer of a business. 

2. Overview on the steps required to complete VAT payment

2.1. Create an e-Services account

You will first have to create an e-Services account. The sign up process includes the following steps:

- Sign up as a new user by creating a user name and password;

- Verify your e-Services account; and

- Complete the verification by using your e-Services account.

For details on the steps above, please refer to the sign-up process documented within Appendix A.

2.2. Complete your VAT payment