Legal Table:
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Built for UAE lawyers, accountants, tax consultants, auditors, and compliance professionals.

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
81
VAT Refund in the UAE
In force
Effective Date
82
Mechanism for Correction of Error or Omission in the Tax Return Submitted to the Federal Tax Authority for VAT
Not in force
FTA
Effective Date
83
Determining the Tax Base when Operating in Free Zones, Foreign Jurisdictions and Combined Operations involving them
In force
Effective Date
84
Tax Groups for VAT in the UAE
In force
Effective Date
85
Amendments to the Executive Regulation on VAT
In force
Effective Date
86
Amending certain provisions of Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax (VAT)
In force
President of the UAE
Effective Date
87
Government of the United Arab Emirates Official Gazette Issue No. 783
In force
Effective Date
88
Amending some Provisions of Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 regarding Value Added Tax
In force
The UAE Cabinet
Effective Date
89
Register Natural Person Tax Agent with Exam Schedule
In force
FTA
Effective Date
90
Amending the Authority’s Policy on Issuing Clarifications and Directives
In force
FTA
Effective Date
91
FTA issued a clarification regarding VAT on manpower and visa facilitation services
In force
Effective Date
92
: Manpower vs Visa Facilitation Services
In force
FTA
Effective Date
93
: Performing the function of Director on a Board of Directors by a Natural person
In force
FTA
Effective Date
94
SWIFT messages
Not in force
FTA
Effective Date
95
Amending some Provisions of Cabinet Decision No. 65 of 2020
In force
The UAE Cabinet
Effective Date
96
Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
In force
MOF
Effective Date
97
Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
In force
FTA
Effective Date
98
Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
In force
The UAE Cabinet
Effective Date
99
VAT Administrative Exceptions
Not in force
FTA
Effective Date
100
Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants
Published
FTA
Effective Date
101
Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
In force
MOF
Effective Date
102
Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
In force
FTA
Effective Date
103
Tax Agent Professional Standards Guide
In force
FTA
Effective Date
104
Gold and Diamonds - Amendment to Tax Treatment of Making Service
Not in force
FTA
Effective Date
105
Amendments to VAT Federal Decree-Law - Federal Decree-Law No. 18 of 2022
Published
FTA
Effective Date
106
Refund of VAT Incurred on the Construction and Operation of Mosques
In force
FTA
Effective Date
107
Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques
In force
MOF
Effective Date
108
Dubai Owners’ Associations and Management Entities
In force
FTA
Effective Date
109
Performing the function of Director on a Board of Directors by a Natural person
Not in force
FTA
Effective Date
110
"VAT-free" special offers
In force
FTA
Effective Date
111
VAT Returns form
In force
FTA
Effective Date
112
Payment for VAT on Commercial Property Sales – Seller
Issued
FTA
Effective Date
113
Tax Group Amendment
Issued
FTA
Effective Date
114
Processing Refund for Non-Registered importers and VAT Clearing Company TINCO
In force
FTA
Effective Date
115
Complaints User Manual
In force
FTA
Effective Date
116
Tax Group Change Representative member
In force
FTA
Effective Date
117
Delink Tax Agent From Tax Agency (By Tax Agency)
In force
FTA
Effective Date
118
Delink Taxable Person From Tax Agency (By Tax Agency)
In force
FTA
Effective Date
119
Deregister VAT Clearing Company
In force
FTA
Effective Date
120
Delink escalation request to the FTA
In force
FTA
Effective Date