United Arab Emirates (UAE)
Practical update – The following VAT guides were updated by the FTA
1. VAT Refund for Business Visitors Guide
2. VAT Clarifications User Guide (USEG001)
3. Input VAT Apportionment: Special Methods Guide (VATGIT 1)
The Kingdom of Saudi Arabia (KSA)
Practical update – VAT Guide issued by the General Authority of Zakat and Tax (“GAZT”)
Guideline on Investment & Real Estate Financing
The Kingdom of Bahrain (Bahrain)
Practical update – The following VAT updates were published by the National Bureau for Revenue (NBR)
1. Public Clarification on Proportional Deduction Ratio
2. Related party transactions for VAT purposes
Source: PwC
