Aureus Worldwide

Tax & VAT

What is Deemed Supply?

A situation where UAE VAT law treats a transaction as a taxable supply even though no normal sale took place, so output VAT may still be due. Common examples include business assets put to private use, goods given away, or assets retained after deregistration where input tax was recovered. Specific conditions and exceptions apply. Confirm how deemed supply rules affect you with the FTA.

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