Tax & VAT
What is Federal Decree-Law No. 8 of 2017 (VAT)?
The UAE Value Added Tax law, which introduced a 5% standard rate of VAT from 1 January 2018. It defines taxable supplies, registration thresholds, zero-rated and exempt categories, the reverse charge and record-keeping duties. Its Executive Regulation and FTA guidance supply further detail. Confirm the current VAT rules and any amendments with the Federal Tax Authority.