Overview of the 28 VAT Public Clarifications issued by the Federal Tax Authorities

  1. VATP001: VAT treatment of compensation-type payments
  2. VATP002: Profit margin scheme – eligible goods
  3. VATP003: Labour accommodation: residential versus serviced property
  4. VATP004: Use of Exchange Rates for VAT purposes
  5. VATP005: Non-recoverable input tax – entertainment services
  6. VATP006: Tax Invoices
  7. VATP007: Public Transportation
  8. VATP008: Farm Houses and Farm Land
  9. VATP009: Date of Supply for Independent Directors
  10. VATP010: Bank Interest and Dividends
  11. VATP011: Donations, Grants and Sponsorships
  12. VATP012: Importation of goods by agents on behalf of VAT registered persons
  13. VAT P013: VAT Treatment of Disbursement and Reimbursements
  14. VAT P014: Recovery of expenses and financial options
  15. VATP015: Transfer of a Business as a Going Concern
  16. VATP016: Business-to-Business Supplies of Healthcare Services
  17. VATP017: Time-frame for recovering Input Tax
  18. VATP018: Change in the permitted use of a building
  19. VATP019: Zero rating of export of services
  20. VATP020: “VAT-free” special offers
  21. VATP021: Replaced by P026
  22. VATP022: Dubai Owners’ Associations and Management Entities
  23. VATP023: Replaced by P025
  24. VATP024: Adjustment on Account of Bad Debt Relief
  25. VATP025: Temporary Zero-rating of Certain Medical Equipment
  26. VAT P026: VAT registration of ‘Sole Establishments’
  27. VAT P027: Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
  28. VAT P028: Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use