News & Analysis as of

United Arab Emirates (UAE) Value-Added Tax (VAT)

Awatif Mohammad Shoqi Advocates & Legal...

Understanding the significant improvements to the VAT Executive Regulations in the UAE.

The Federal Tax Authority (FTA) of the UAE recently amended some provisions of the UAE VAT Executive Regulations, particularly Cabinet Decision No. 52 of 2017, on the Implementing Regulation of Federal Decree-Law No. 8 of...more

Awatif Mohammad Shoqi Advocates & Legal...

The 2025 E-Invoicing Rollout in the UAE

The UAE government has taken steps to move towards a fully digitized tax system by adopting E-Invoices. The E-invoicing process will be mandatory for all business to business (B2B) and business to government (B2G)...more

IR Global

The Abu Dhabi Global Market: A Strategic Hub for International Business and Legal Services

IR Global on

The Abu Dhabi Global Market (ADGM), located in the capital of the United Arab Emirates (UAE), has emerged as one of the world's most important financial free zones. Established to foster financial and commercial activities,...more

Bracewell LLP

Executive Regulation on Value Added Tax in the UAE

Bracewell LLP on

The United Arab Emirates (“UAE”) Federal Tax Authority has recently published the draft Executive Regulations of Federal Decree Law No. 8 of 2017 on Value Added Tax (the “VAT Law”) which introduces a 5% VAT on the import and...more

Bracewell LLP

VAT In the UAE - What Your Business Needs to Do

Bracewell LLP on

The UAE will introduce value added tax (“VAT”) at the rate of 5% from 1 January 2018. The basic principle underpinning the introduction of VAT is to further improve the economic base of the UAE. This is a significant...more

K&L Gates LLP

New UAE VAT and Tax Procedures Laws

K&L Gates LLP on

As of 1 January 2018, value added tax (“VAT”) at the rate of 5% will be applied on a wide range of goods and services in the United Arab Emirates (“UAE”). This follows from the Gulf Cooperation Council’s (“GCC”) entry into a...more

K&L Gates LLP

UAE Expected to Issue Draft Law on Corporate Tax and VAT

K&L Gates LLP on

Although the United Arab Emirates (“UAE”) currently has Emirate level tax legislation in place, taxation has, to date, generally only applied to the oil and banking sectors. The last decade has seen the member states of the...more

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