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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
81
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
82
Register Natural Person Tax Agent with Exam Schedule
In force
FTA
Effective Date
83
Amending the Authority’s Policy on Issuing Clarifications and Directives
In force
FTA
Effective Date
84
FTA issued a clarification regarding VAT on manpower and visa facilitation services
In force
Effective Date
85
: Manpower vs Visa Facilitation Services
In force
FTA
Effective Date
86
: Performing the function of Director on a Board of Directors by a Natural person
In force
FTA
Effective Date
87
SWIFT messages
Not in force
FTA
Effective Date
88
Amending some Provisions of Cabinet Decision No. 65 of 2020
In force
The UAE Cabinet
Effective Date
89
Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
In force
MOF
Effective Date
90
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
91
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
92
VAT Administrative Exceptions
Not in force
FTA
Effective Date
93
Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants
Published
FTA
Effective Date
94
Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
In force
MOF
Effective Date
95
Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
In force
FTA
Effective Date
96
Tax Agent Professional Standards Guide
In force
FTA
Effective Date
97
Gold and Diamonds - Amendment to Tax Treatment of Making Service
Not in force
FTA
Effective Date
98
Amendments to VAT Federal Decree-Law - Federal Decree-Law No. 18 of 2022
Published
FTA
Effective Date
99
Refund of VAT Incurred on the Construction and Operation of Mosques
In force
FTA
Effective Date
100
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
101
Dubai Owners’ Associations and Management Entities
In force
FTA
Effective Date
102
Performing the function of Director on a Board of Directors by a Natural person
Not in force
FTA
Effective Date
103
"VAT-free" special offers
In force
FTA
Effective Date
104
VAT Returns form
In force
FTA
Effective Date
105
Payment for VAT on Commercial Property Sales – Seller
Issued
FTA
Effective Date
106
Tax Group Amendment
Issued
FTA
Effective Date
107
Processing Refund for Non-Registered importers and VAT Clearing Company TINCO
In force
FTA
Effective Date
108
Complaints User Manual
In force
FTA
Effective Date
109
Tax Group Change Representative member
In force
FTA
Effective Date
110
Delink Tax Agent From Tax Agency (By Tax Agency)
In force
FTA
Effective Date
111
Delink Taxable Person From Tax Agency (By Tax Agency)
In force
FTA
Effective Date
112
Deregister VAT Clearing Company
In force
FTA
Effective Date
113
Delink escalation request to the FTA
In force
FTA
Effective Date
114
Deregister Tax Agency
In force
FTA
Effective Date
115
Inquiries User Manual
In force
FTA
Effective Date
116
Deregister Tax Agent
In force
FTA
Effective Date
117
Edit VAT Registration
In force
FTA
Effective Date
118
Edit VAT Clearing Company
In force
FTA
Effective Date
119
Initiate VAT 301 Payment
In force
FTA
Effective Date
120
Link Tax Agency to Tax Agent
In force
FTA
Effective Date