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All laws E-Invoicing VAT Corporate Tax Excise Tax International Law

A complete set of UAE Value Added Tax legislation, covering the Federal Decree-Law on VAT, its Executive Regulations, Cabinet and Ministerial Decisions, and FTA public clarifications and guides. Each entry shows the document title, number, date, current status, and a verified link to the official source. This resource is built for tax consultants, chief accountants, auditors, CFOs, and in-house counsel who need to confirm VAT registration thresholds, rates, exemptions, invoicing rules, and filing obligations against the primary text.

№

Name

Status

Issuing Authority

Effective Date

Official Link

Electronic Invoicing (E-invoicing) in the UAE

Document: UAE Electronic Invoice Mandatory Fields

UAE Electronic Invoicing Guidelines

In force (amended)

The Eligibility Criteria and Accreditation Procedure for Service Providers under the Electronic Invoicing System

Regarding offences and Administrative Penalties arising from breaches of legislation Organisation for the Electronic Invoicing System

The UAE Cabinet

Free Zones and Designated Zones for Tax Purposes

VAT Public Clarification VATP047 Application of the Reverse Charge Mechanism on Metal Scrap Trading Among UAE VAT Registrants

11 Value Added Tax

Concerning the amendment of certain provisions of Ministerial Decision No. 243 of 2025 on the E-invoicing system

The Electronic Invoicing System

In force (amended)

Practical Guide: Supplier and Supply Verification Before Input Tax Deduction

Template: Supplier and Supply Verification Policy

Template: Supplier Verification Checklist

Template: Supplier and Taxable Supply Verification Register

Cases and Conditions for the Recovery of Input Tax on Employee Expenses

– Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

Amending Certain Provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax

The UAE Cabinet

The Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax

In force (amended)

The UAE Cabinet

VAT Public Clarification - VATP045 Concerned Goods – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery

Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax

For Value Added Tax on the Method to Determine the Value of Deemed Supplies of Services

For Value Added Tax on the Method of Converting the Value of Digital Currencies into UAE Dirham

For Value Added Tax on Fees and Charges forming part of the Life Insurance Contract and life reinsurance contract

For Value Added Tax on Judicial Expert Services

For Value Added Tax on Adjustments of Output Tax and Input Tax following a Registrant’s exit from a Tax Group

Tax Refunds for Tourists Scheme

In force (amended)

Regarding the Amendment of certain Provisions of Federal Tax Authority Decision No. 2 of 2018 concerning the Refund Scheme Value added tax for Tourists

Regarding the inclusion of clauses eligible for a refund of Value added tax incurred on the construction of homes for citizens

Education Sector Value Added Tax Guide | VATGED1

Tax Connect Newsletter Issue 03

VAT Refund for UAE Nationals Building New Residences VAT Guide | VATGRH1

The Implementation of the Electronic Invoicing System

In force (amended)

Amending certain provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

Ratifying the Amendment to the Unified Value Added Tax Agreement of the Gulf Cooperation Council

President of the UAE

Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)

In force (amended)

President of the UAE

Amending certain Provisions of Ministerial Decision No. 64 of 2025 Concerning the Criteria for Accepting and Accrediting Service Providers in Accordance with the E-Invoicing System

Concerning the Criteria for Accepting and Accrediting Service Providers in Accordance with the E-Invoicing System

In force (amended)

FAQ: VAT Registration in the UAE — Is Registration Required if the Voluntary Threshold Is Exceeded Due to a One-Time Property Purchase

FAQ: When Must a Real Estate Developer Report a Property Sale in the VAT Return? Off-Plan Payments vs. Unit Handover

FAQ: Business Trips in the UAE — How Are Travel Expenses Treated for VAT Purposes?

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