5 Major Developments in the United Arab Emirates

5 Major Developments in the United Arab Emirates

• Latest update – Input Tax Apportionment VATGIT1

• Comparing the Implementation of VAT and Corporate Tax in the UAE: Key Differences and Implications for Businesses

• FTA: Muwafaq Package for SMEs

• UAE FTA publishes a new Input Tax Apportionment Guide

• Provisions for VAT (Value Added Tax) Penalty system in UAE

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Customs

• KPMG Fakhro GCC Tax News – 22 June 2023

• KPMG Fakhro GCC Tax News – 12 May 2023

• Dubai Customs amends the grace period for Customs declaration submission

• KPMG Fakhro GCC Tax News – 19 April 2023

Deduction (Input Tax Credit)

• Latest update – Input Tax Apportionment VATGIT1

• UAE FTA publishes a new Input Tax Apportionment Guide

• FTA begins Accepting Requests for Refunding Input Tax Incurred on Operating Mosques as per their Operation Start Date

• FTA publishes Input Tax Apportionment Guide

E-Commerce / Electronic Services

• US Louisiana Withdraws Marketplace Sales Tax Threshold

• New UAE VAT Rule: Ecommerce Businesses with Dh100m in Sales to Specify Emirate where Order is Delivered

• Federal Tax Authority Organises an Awareness Session on the Amendments to Emirates’ Reporting for Electronic Commerce Supplies

• Amendments to VAT Reporting Requirements: Electronic Commerce Supplies and record keeping requirements

• New VAT reporting requirement for e-commerce supplies and rules for reporting errors

E-invoicing

• KPMG Fakhro GCC Tax News – 22 June 2023

• Federal Tax Authority Announces Implementation of E-Invoicing

Excise

• FTA Announces Final Deadline for Filing Excise Return

• FTA: Final Deadline for Filing Excise Return

• UAE Excise Tax: Emaratax Registered Designated Zone-User Manual Version 2.0

Export

• UAE VAT Rules: Will Commissions of Local Agents be Charged?

Fixed Establishment

• Corporate Tax creating visibility on existing UAE VAT fixed establishment risk and historic tax liability

Fraud / Tax Evasion

• FTA Webinar: Tax Violations and Crimes (In Arabic)

Implementation / Reform

• Comparing the Implementation of VAT and Corporate Tax in the UAE: Key Differences and Implications for Businesses

• UAE’s VAT rules will have bearing on certain corporate tax provisions – and vice versa

Legislative Change

• Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of the Supplies Made

Private Use

• Zero rating of Export of Deemed Supplies! Does the concept work?

Rate

• Differing VAT Rates Complicate Intra-GCC Trade

• UAE VAT Rules: Will Commissions of Local Agents be Charged?

Refund

• DLA PIPER GCC Tax Roundup – 21 June 2023 

• VAT Refunds in the UAE: What Tourists are Entitled To

• FTA’s Customer Council Outlines Procedures for Recovering VAT Incurred on Construction and Operation of Mosques

• VAT refunds now available for operating mosques

Registration

• KPMG Fakhro GCC Tax News – 12 May 2023

Reporting / Compliance

• 11 Things you Must Know About VAT in UAE

• DLA PIPER GCC Tax Roundup – 21 June 2023 

• VAT Administrative Exceptions Guide

• FTA Announces Final Deadline for Filing VAT Returns

• FTA Announces Final Deadline for Filing Excise Return

• Explainer: Difference between VAT and Corporate Tax

• KPMG Fakhro GCC Tax News – 17 May 2023

• Federal Tax Authority Organises an Awareness Session on the Amendments to Emirates’ Reporting for Electronic Commerce Supplies

• FTA: Taxpayers’ Bulletin

• UAE Excise Tax: Emaratax Registered Designated Zone-User Manual Version 2.0
• FTA’s Customer Council Outlines Procedures for Recovering VAT Incurred on Construction and Operation of Mosques

• Consequences of VAT Non-Compliance

• Maktoum bin Mohammed Chairs meeting of Federal Tax Authority’s Board of Directors, Approves FTA’s Financial Statements for 2022

• Amendments to VAT Reporting Requirements: Electronic Commerce Supplies and record keeping requirements

• UAE Reforms ‘Will Take Country to New Heights’

• KPMG Fakhro GCC Tax News – 19 April 2023

• New VAT reporting requirement for e-commerce supplies and rules for reporting errors

• VAT return and Excise tax return filing deadlines

• KPMG Fakhro GCC Tax News – 12 April 2023

• Federal Tax Authority (FTA) to conduct webinar on EmaraTax

SME (Small and Medium- Sized Enterprises)

• FTA: Muwafaq Package for SMEs

Supply of Services

• UAE VAT Rules: Will Commissions of Local Agents be Charged?

• UAE VAT Rules: Will Commissions of Local Agents be Charged?

Taxable Transaction

• UAE VAT Rules: Will Commissions of Local Agents be Charged?

Tax Authorities / Penalties

• Provisions for VAT (Value Added Tax) Penalty system in UAE

• FTA Webinar: Tax Violations and Crimes (In Arabic)

• Federal Tax Authority Continues ‘Tax Support’ Awareness Campaign Tours in Ajman and Ras Al Khaimah

• Consequences of VAT Non-Compliance
• Federal Tax Authority (FTA) to conduct webinar on EmaraTax

• UAE Federal Court rules no penalties on voluntary disclosures related to unintentional tax errors

Webinar/Event/Podcast

• FTA Webinar: Tax Violations and Crimes (In Arabic)