5 Major Developments in the United Arab Emirates

5 Major Developments in the United Arab Emirates

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023

• United Arab Emirates Tax Agency Issues Guides on VAT Disclosure, Registration

• UAE announces VAT changes in Gold and Diamond sector

• Federal Tax Authority activates EmaraTax

• Income Tax, VAT and Excise Tax and Tax Procedures Updates in the UAE – A Breakdown

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Bad Debts (Relief for Underpaid Sales Invoices)

• How do you adjust VAT paid on sales that become bad for collection?

Bookkeeping

• FTA Publishes New Amendments to the UAE VAT Executive Regulations

Customs

• GCC Indirect Tax Digest – 25 November 2022

• New Update to the UAE VAT Law – (Arabic and English)

• Dubai Customs discusses further trade cooperation with Italy

• Custom Valuation and Free Zones: Transactions between related parties

• GCC: Authorized Economic Operator Program

• Dubai Customs launches ‘Self Audit Finding Service’

• Import Declaration User Guide – Registered and Non-Registered

• Grant Thornton UAE: Tax Newsletter – August 2022

Deduction (Input Tax Credit)

• Corporate tax law effects on VAT compliance

• UAE VAT Changes from 2023: Key Facts

• A Comprehensive Guide to VAT Treatment of Charities in the UAE

• Input Tax Recovery on Mobile Phones: Comparable Analysis and Approach Going Forward

• UAE’s motor insurance payments have many VAT-linked pros and cons

• Cabinet: Donors May Obtain Refunds of Input VAT Incurred for Construction and Maintenance of Mosques

• Grant Thornton UAE: Tax Newsletter – August 2022

E-Commerce / Electronic Services

• Save now, buy later… the VAT impact!

• Amended VAT executive regulations include new e-commerce requirements

• How Does the UAE VAT Apply to Electronic Services?

• Dubai Customs discusses further trade cooperation with Italy

E-invoicing

• GCC Indirect Tax Digest – 25 November 2022

ECJ (European Court of Justice)

• How European VAT decisions could impact UAE businesses

Excise

• Income Tax, VAT and Excise Tax and Tax Procedures Updates in the UAE – A Breakdown

• FTA publishes amendments to Excise law

• UAE hails success Excise tax regime in past 5 years

• Five years passed since the implementation of Excise Tax in the UAE

• Federal Tax Authority: Positive effects reflecting success of implementing Excise Tax in UAE

• EXTP009: Amendment of the Excise Tax Decree-Law

• VAT return and Excise tax return filing deadlines in October

• GCC Indirect Tax Digest – 19 September 2022

• UAE: Excise tax guidance

• UAE Federal Tax Authority publishes Public Clarification on financial guarantee calculation for excise tax designated zones

• Excise Stock Movement Guide For Warehouse Keepers who are not Registered for Excise Tax

• Public clarification EXTP008 on the Calculation of Financial Guarantees for Excise Tax Designated Zones

• Grant Thornton UAE: Tax Newsletter – August 2022

Exemption

• VAT exemption for board members starting January 1

• UAE’s motor insurance payments have many VAT-linked pros and cons

Export

• Top 8 VAT changes you should know about

• UAE VAT Changes from 2023: Key Facts

Fraud / Tax Evasion

• Impact of Recent UAE VAT Amendment on Companies dealing in Hydrocarbons

• BREAKING: UAE publishes new Federal Tax Procedures Law

Implementation / Reform

• Introduction of a new Tax Procedures Decree-Law

Importation

• Top 8 VAT changes you should know about

• Non-disclosure of Import of Services & Voluntary Disclosure – UAE VAT

• Import Declaration User Guide – Registered and Non-Registered

Invoice

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023

• The time frame for issuing Tax Credit Note

• Amendment of the VAT Law – How will it affect businesses?

• UAE VAT law: 5 new changes in 2023

• United Arab Emirates VAT Law Amendments and the Impact for Businesses

• United Arab Emirates Extends 14 Day Invoice Issuance Rules for Periodic Supplies, Consecutive Payments, & Credit Notes

• UAE Finance Ministry modifies certain VAT Regulations, beginning January 2023

• UAE January 2023 VAT updates

• New Update to the UAE VAT Law – (Arabic and English)

• Central Bank Exchange Rate Compliance for UAE VAT

Legislative Change

• Unofficial Translation in English: Tax Procedures Federal Decree-Law No. 28 of 2022

• UAE To Introduce Changes To VAT Regime From 1 January 2023

• Amendments made to the UAE VAT Law to come into effect from 1 January 2023

Liability (Reverse Charge/Withholding)

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023
• Amendment of the VAT Law – How will it affect businesses?

• VAT Public Clarification: Gold and Diamonds – Amendment to Tax Treatment of Making Service (VATPO32)

• Impact of Recent UAE VAT Amendment on Companies dealing in Hydrocarbons
• United Arab Emirates VAT Law Amendments and the Impact for Businesses

• Federal Tax Authority discontinues use of e-Dirham

Place of Supply

• Services performed outside UAE: Taxable or zero-rated?

Private Use

• UAE VAT Changes from 2023: Key Facts
• Input Tax Recovery on Mobile Phones: Comparable Analysis and Approach Going Forward

Rate

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023
• Amendment of the VAT Law – How will it affect businesses?
• VAT Public Clarification: Gold and Diamonds – Amendment to Tax Treatment of Making Service (VATPO32)
• United Arab Emirates VAT Law Amendments and the Impact for Businesses

• Zero rating of supply of medications and medical equipment under UAE VAT

• Services performed outside UAE: Taxable or zero-rated?

Real Estate/Immovable Property

• FTA Guide on Refund of VAT on the Construction & Operation of Mosques

• UAE VAT Refund for Mosques

• VATGRM1 – Refund of VAT Incurred on the Construction and Operation of Mosques

• Snagging and Tax Treatment under UAE VAT

• Awareness session for refunding VAT to UAE Nationals on building new residences

Refund

• FTA Guide on Refund of VAT on the Construction & Operation of Mosques
• UAE VAT Refund for Mosques

• FTA’s new EmaraTax platform set to go live on December 5

• KPMG GCC Tax News – 09 November 2022

• VATGRM1 – Refund of VAT Incurred on the Construction and Operation of Mosques

• Federal Tax Authority refunds tax incurred on building and operating mosques

• Refund of Input Tax Incurred on the Construction and Operation of Mosques

• VAT refund procedure in the GCC Region: United Arab Emirates

• Travellers Do Not Require Physical Receipts to Claim VAT Refund

• UAE Federal Tax Authority offers fully digital VAT refund scheme

• UAE announces world’s first paperless tax refund experience for tourists

• Input VAT refund for mosques

• FTA Tourist Tax Refund updates

• Awareness session for refunding VAT to UAE Nationals on building new residences

• Update on Cash refund of VAT for Tourists

• Maximum Amount of Cash Refund Under the Refunds of VAT for Tourists Scheme

• GCC Indirect Tax Digest – 19 August 2022

Registration

• Corporate tax law effects on VAT compliance

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023

• United Arab Emirates Tax Agency Issues Guides on VAT Disclosure, Registration

• VAT Obligations for Artist and Social Media Influencers

• Top 8 VAT changes you should know about
• UAE Finance Ministry modifies certain VAT Regulations, beginning January 2023
• UAE January 2023 VAT updates

• UAE Federal tax authority is going to launch “Emara Tax”

Reporting / Compliance

• Corporate tax law effects on VAT compliance

• Federal Tax Authority activates EmaraTax

• FTA activates new and improved digital tax administration platform, EmaraTax

• UAE VAT law: 5 new changes in 2023
• FTA’s new EmaraTax platform set to go live on December 5
• KPMG GCC Tax News – 09 November 2022
• Top 8 VAT changes you should know about
• New Update to the UAE VAT Law – (Arabic and English)
• UAE Federal tax authority is going to launch “Emara Tax”
• VAT return and Excise tax return filing deadlines in October

• VAT Voluntary Disclosure

• Non-disclosure of Import of Services & Voluntary Disclosure – UAE VAT

• Top Non-Compliances identified during FTA VAT Audit in UAE

• Must Follow These 6 Considerations When Selecting a VAT Consultant Firm in Dubai

Supply of Services

• UAE VAT is Applicable to Artists & Social Media Influencers

Taxable Amount

• Central Bank Exchange Rate Compliance for UAE VAT

Taxable Person

• A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023

• In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT

• Amended VAT treatment for director services

• VAT obligations for Artists & Social Media Influencers in the UAE

• FTA Publishes New Amendments to the UAE VAT Executive Regulations
• Amended VAT executive regulations include new e-commerce requirements

• VAT on director’s services in UAE: six things to know

• UAE announces services for natural persons serving as members of boards of directors will not be subject to VAT

• Director fees will no longer be subject to VAT in the UAE as of Jan 1, 2023

• UAE scraps VAT for some sectors

• Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT

Taxable Transaction

• UAE VAT Public Clarification (VATP001) – Compensation Type Payments

• UAE announces services for natural persons serving as members of boards of directors will not be subject to VAT

• Director fees will no longer be subject to VAT in the UAE as of Jan 1, 2023
• UAE scraps VAT for some sectors
• Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT

• UAE slashes retail fuel prices by 62 fils per litre for September

Tax Authorities / Penalties

• Six Useful Audit Tips for the Small Businesses in the UAE

• UAE announces VAT changes in Gold and Diamond sector

• Federal Tax Authority activates EmaraTax
• FTA activates new and improved digital tax administration platform, EmaraTax

• A Guide to the Statute of Limitations Under the Amended UAE VAT Law

• EmaraTax a cornerstone to shape future of UAE tax system: Official

• Federal Decree-Law No. 18 of 2022 – Issued 26 Sep 2022, effective from 1 Jan 2023

• VAT Amendment Service: Steps and Procedures

• VATP030 – VAT Public Clarification – Amendments to VAT Federal Decree-Law – Federal Decree-Law No. 18 of 2022

• Federal Decree-Law No. (28) of 2022 on Tax Procedures (“the Amended Tax Procedures Law”)

• Amendment of the VAT Decree-Law

• UAE VAT law: 5 new changes in 2023
• FTA’s new EmaraTax platform set to go live on December 5

• UAE issues new Tax Procedures Decree Law

• KPMG GCC Tax News – 09 November 2022
• UAE VAT Changes from 2023: Key Facts
• Introduction of a new Tax Procedures Decree-Law

• UAE Federal Court rules no tax penalties on payment delays caused by the tax authority

• BREAKING: UAE publishes new Federal Tax Procedures Law

• UAE amends VAT Decree Law

• UAE introduces amendments to VAT law

• UAE Ministry of Finance amends provisions of VAT Law

• UAE January 2023 VAT updates

• Amended VAT law provisions; new article related to statute of limitations

• Federal Tax Authority discontinues use of e-Dirham

• New VAT and excise tax statute of limitations rules – not the time to relax yet…

• Amendments to the UAE VAT Law

• English version of the new UAE VAT Law!

• UAE Federal tax authority is going to launch “Emara Tax”

• UAE Federal Tax Authority to launch a New Integrated Platform, ‘EmaraTax’

• VAT Voluntary Disclosure

• UAE Ministry of Justice confirms enforcement of English Court judgments on principle of reciprocity

• Dubai Customs launches ‘Self Audit Finding Service’
• Top Non-Compliances identified during FTA VAT Audit in UAE

• Tobacco establishment shutdown for violating tax regulations worth Dhs91 million in Dubai

Territory

• Freezones Tax Incentives

• Free Zones in United Arab Emirates

Transfer Pricing

• Corporate tax law effects on VAT compliance