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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
1
Practical Guide: Supplier and Supply Verification Before Input Tax Deduction
In force
realLaw Team
Effective Date
2
Template: Supplier and Supply Verification Policy
In force
realLaw Team
Effective Date
3
Template: Supplier Verification Checklist
In force
realLaw Team
Effective Date
4
Template: Supplier and Taxable Supply Verification Register
In force
realLaw Team
Effective Date
5
– Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025
In force
FTA
Effective Date
6
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
Not in force
The UAE Cabinet
Effective Date
7
The Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
Not in force
The UAE Cabinet
Effective Date
8
VAT Public Clarification - VATP045 Concerned Goods – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery
In force
FTA
Effective Date
9
Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax
Not in force
FTA
Effective Date
10
For Value Added Tax on the Method to Determine the Value of Deemed Supplies of Services
In force
FTA
Effective Date
11
For Value Added Tax on the Method of Converting the Value of Digital Currencies into UAE Dirham
In force
FTA
Effective Date
12
For Value Added Tax on Fees and Charges forming part of the Life Insurance Contract and life reinsurance contract
In force
FTA
Effective Date
13
For Value Added Tax on Judicial Expert Services
In force
FTA
Effective Date
14
For Value Added Tax on Adjustments of Output Tax and Input Tax following a Registrant’s exit from a Tax Group
In force
FTA
Effective Date
15
Tax Refunds for Tourists Scheme
In force (amended)
FTA
Effective Date
16
Regarding the Amendment of certain Provisions of Federal Tax Authority Decision No. 2 of 2018 concerning the Refund Scheme Value added tax for Tourists
In force
FTA
Effective Date
17
Regarding the inclusion of clauses eligible for a refund of Value added tax incurred on the construction of homes for citizens
In force
FTA
Effective Date
18
Education Sector Value Added Tax Guide | VATGED1
In force
FTA
Effective Date
19
Tax Connect Newsletter Issue 03
In force
Effective Date
20
VAT Refund for UAE Nationals Building New Residences VAT Guide | VATGRH1
In force
FTA
Effective Date
21
UAE Electronic Invoicing Guidelines
In force (amended)
MOF
Effective Date
22
11 Value Added Tax
In force
realLaw Team
Effective Date
23
The Implementation of the Electronic Invoicing System
In force (amended)
MOF
Effective Date
24
Amending certain provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
In force
MOF
Effective Date
25
Ratifying the Amendment to the Unified Value Added Tax Agreement of the Gulf Cooperation Council
In force
President of the UAE
Effective Date
26
Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)
In force (amended)
President of the UAE
Effective Date
27
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
In force
MOF
Effective Date
28
Concerning the Criteria for Accepting and Accrediting Service Providers in Accordance with the E-Invoicing System
In force (amended)
MOF
Effective Date
29
FAQ: VAT Registration in the UAE — Is Registration Required if the Voluntary Threshold Is Exceeded Due to a One-Time Property Purchase
In force
realLaw Team
Effective Date
30
FAQ: When Must a Real Estate Developer Report a Property Sale in the VAT Return? Off-Plan Payments vs. Unit Handover
In force
realLaw Team
Effective Date
31
FAQ: Business Trips in the UAE — How Are Travel Expenses Treated for VAT Purposes?
In force
realLaw Team
Effective Date
32
FAQ: Claiming Input VAT in a Later Period in the UAE — What Is the Maximum Time Limit?
In force
realLaw Team
Effective Date
33
Document: UAE Electronic Invoice Mandatory Fields
In force
MOF
Effective Date
34
Considerations for Selecting an Accredited Service Provider
In force
MOF
Effective Date
35
Essentials of UAE VAT Law
In force
Effective Date
36
FAQ: Is VAT payable when goods are imported into Jebel Ali Port if the company is registered in DMCC?
In force
Effective Date
37
Profit Margin Scheme Value Added Tax Guide
In force
FTA
Effective Date
38
Administrative Exceptions VAT Guide
In force
FTA
Effective Date
39
The Application of the Reverse Charge Mechanism to the Trade in Scrap Metal between Registrants in the State for Value Added Tax Purposes
In force
The UAE Cabinet
Effective Date
40
The Administrative Penalties for Violation of Tax Laws in the UAE
In force
The UAE Cabinet
Effective Date