5 Major Developments in United Arab Emirates

5 Major Developments in United Arab Emirates

• UAE Ministry of Finance Announces Strategic Transformational Projects Including E-Billing System Implementation

• New App Allows UAE Tourists to Claim VAT Refunds Digitally, No Need for Printed Receipts

• Federal Tax Authority Showcases Updates on EmaraTax Digital Tax Platform at GITEX Global 2023

• VAT grouping unpacked podcast: VAT Group – impact on head-office / branch relationships (UAE v Sweden) (Episode 4)

• Ministry of Finance Sets Out Criteria for Determining Parts and Pieces of Electronic Equipment for VAT Purposes

Country Guides

• Value Added Tax (VAT) Guidelines: United Arab Emirates

Customs

• KPMG Fakhro GCC Tax News – 25 October 2023

• Abu Dhabi Customs Launches Advanced Digital Platform “Trade Chain” for Efficient Trade Operations

• KPMG Fakhro GCC Tax News – 04 October 2023

• UAE Implements Fees on International Imports in 2023: Attestation of Commercial Invoices Required

• Dubai South completes blockchain integration system in partnership with Dubai Customs

Deduction (Input Tax Credit)

• UAE VAT: Electronics Dealers must Re-Look their B2B Deals as New Changes take Effect

• UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30

• Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.

• VAT Treatment of UAE Holding Companies: Progress, Challenges, and Correct Application

• 10 Essential Things to Know before Filing your VAT Returns

• PwC GCC Indirect Tax News Roundup – Quarter Two 2023

• GCC Indirect Tax Digest – 16 July 2023

E-Commerce / Electronic Services

• KPMG Fakhro GCC Tax News – 2 November 2023

• RCM Applicability for the Supply of Electronic Devices in the UAE

• UAE VAT: Electronics Dealers must Re-Look their B2B Deals as New Changes take Effect

• VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA

• UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30
• KPMG Fakhro GCC Tax News – 11 October 2023
• VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices

• Can an ECommerce Platform alone Manage Sales Tax

• Preparing for UAE VAT Audit: Updates on Reverse Charge Application for Electronic Devices
• KPMG Fakhro GCC Tax News – 21 September 2023

• New VAT Reverse Charge Mechanism on Local Supplies…

• Why UAE Electronics and Smartphone Traders will no Longer Charge VAT on Bulk Sales

• Tax Authority Details Reverse Charge Mechanism Application on Electronic Devices Supply

• UAE VAT Reporting Rules for Electronic Supplies

• UAE FTA Emphasizes Accurate Emirate-Specific VAT Reporting Concerning E-Commerce

• UAE’s VAT Reporting Requirement per Emirate For large E-Commerce Players

• Need for accurate emirate-specific VAT reporting in relation to e-Commerce

• UAE tax authority stresses need for accurate emirate-specific VAT reporting

• FTA stresses the need for accurate emirate-specific VAT reporting in relation to e-Commerce

• PwC GCC Indirect Tax News Roundup – Quarter Two 2023

E-invoicing

• UAE Ministry of Finance Announces Strategic Transformational Projects Including E-Billing System Implementation

• Mandatory Electronic Invoicing in United Arab Emirates

• UAE Poised to Implement Mandatory B2B E-invoicing in the Middle of 2025

• KPMG Fakhro GCC Tax News – 24 August 2023

• UAE B2B E-Invoicing: Jul 2025 to Jul 2026

• General Outlook of E-Invoicing of Gulf Countries

• UAE MoF Unveils 2025 E-Invoicing Plans

• MoF announced E-billing system to be introduced in the UAE

• UAE proposes the introduction of a mandatory ‘e-billing system’ from July 2025

• Implementation of E-Billing System announced

• Electronic Invoicing In The United Arab Emirates

• UAE Announces Future Implementation of E-invoicing

• UAE is developing an electronic billing system

• KPMG Fakhro GCC Tax News – 20 July 2023

• UAE B2B e-invoicing plans July 2025

Excise

• Article 4 – Streamlining Mark Affixation Processes for Excise Goods

• Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results

• Anticipating Unknown: Could Luxury Goods see an Excise Tax in the UAE’s Future?

• UAE: VAT Return and Excise Tax Return Filing Deadlines

Exemption

• GCC Financial Committee Meeting looks into Tax Exemption on Industrial Products

• How VAT is Calculated in the UAE and Dubai and who is Exempt from It

• Debunking the VAT Myth: Freezone Companies in UAE and Their Misconceptions

Export

• VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA
• VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices

• Zero-Rating the Export of Goods

• Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

Fraud / Tax Evasion

• UAE Implements Reverse Charge on B2B Sales of Mobile Phones and Tablets

• Introduction to UAE Cabinet Decision No. 91 of 2023: Reverse Charge Mechanism on Electronic Devices

• Public Clarification on Reverse Charge Application for Electronic Devices in the UAE

• Application of Reverse Charge Mechanism on Electronic Devices in UAE for VAT Compliance

• Reverse Charge Mechanism on Supplies of Electronic Devices

• New Reverse Charge Mechanism for Local Electronic Device Supplies in the United Arab Emirates

• FTA introduces reverse charge mechanism (RCM) on supply of electronic devices

• Updates on the Reverse Charge Application for Electronic devices

• New VAT reverse charge mechanism on local supplies of electronic devices

Free Trade Agreement

• GCC Financial Committee Meeting looks into Tax Exemption on Industrial Products

• Free Trade Agreement with Gulf Cooperation Council

Implementation / Reform

• General Outlook of E-Invoicing of Gulf Countries

Importation

• VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA
• UAE Implements Fees on International Imports in 2023: Attestation of Commercial Invoices Required
• 10 Essential Things to Know before Filing your VAT Returns
• Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

Invoice

• Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.

Liability (Reverse Charge/Withholding)

• VAT Reverse Charge Obligation for Electronic Devices Explained

• UAE Implements Reverse Charge on B2B Sales of Mobile Phones and Tablets

• Ministry of Finance Sets Out Criteria for Determining Parts and Pieces of Electronic Equipment for VAT Purposes

• UAE VAT: Electronics Dealers must Re-Look their B2B Deals as New Changes take Effect

• Federal Tax Authority Implements Reverse Charge Mechanism on Electronic Devices in UAE

• UAE VAT domestic reverse charge B2B electronic devices

• Introduction to UAE Cabinet Decision No. 91 of 2023: Reverse Charge Mechanism on Electronic Devices
• VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA
• UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30
• Public Clarification on Reverse Charge Application for Electronic Devices in the UAE

• KPMG Fakhro GCC Tax News – 11 October 2023

• Application of Reverse Charge Mechanism on Electronic Devices in UAE for VAT Compliance

• VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices

• Reverse Charge Mechanism on Supplies of Electronic Devices
• New Reverse Charge Mechanism for Local Electronic Device Supplies in the United Arab Emirates

• KPMG Week in Tax: 18 – 22 September 2023

• Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.

• Preparing for UAE VAT Audit: Updates on Reverse Charge Application for Electronic Devices

• KPMG Fakhro GCC Tax News – 21 September 2023

• FTA introduces reverse charge mechanism (RCM) on supply of electronic devices
• Updates on the Reverse Charge Application for Electronic devices

• New VAT reverse charge mechanism on local supplies of electronic devices

• New VAT Reverse Charge Mechanism on Local Supplies…

• Why UAE Electronics and Smartphone Traders will no Longer Charge VAT on Bulk Sales

• Tax Authority Details Reverse Charge Mechanism Application on Electronic Devices Supply

• Introduction of a special reverse charge mechanism for the supply of electronic devices

• VAT Reverse Charge on Electronic Devices

• UAE Introduces Cabinet Resolution on Reverse Charge Mechanism for Electronic Devices

• UAE’s VAT rules: How does 1-year cut-off rule apply to multi-year leasing contracts?

Rate

• How VAT is Calculated in the UAE and Dubai and who is Exempt from It

• UAE Logistics Businesses should Handle their 0% Rated Tax Status with Extreme Care

• Zero-Rating the Export of Goods
• 10 Essential Things to Know before Filing your VAT Returns

Real Estate/Immovable Property

• VAT Implications on Income from Commercial Property

• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results

• Federal Tax Authority’s Transformational Projects Post Remarkable Results

Real Time Reporting/Continuous Transaction Controls

• UAE proposes the introduction of a mandatory ‘e-billing system’ from July 2025

Refund

• Advantages of Hiring a Tax Agent in the UAE

• New App Allows UAE Tourists to Claim VAT Refunds Digitally, No Need for Printed Receipts

• A Guide to Claiming VAT Refund in the UAE for Tourists

• KPMG Fakhro GCC Tax News – 24 August 2023
• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results
• Federal Tax Authority’s Transformational Projects Post Remarkable Results

• Business Visitors Refund Scheme

• Federal Tax Authority signs Government Services Quality Charter

• VAT Alert: FTA Starts Accepting Refund Requests for Operating Mosques in UAE

• GCC Indirect Tax Digest – 16 July 2023

• How to claim VAT Refund via WeChat for Chinese Tourists in UAE

Registration

• Advantages of Hiring a Tax Agent in the UAE

• VAT Registration in UAE: Expert Tips and Support

• Debunking the VAT Myth: Freezone Companies in UAE and Their Misconceptions
• Why UAE Electronics and Smartphone Traders will no Longer Charge VAT on Bulk Sales

• VAT Registration Threshold: Minimum Registration Requirement

• Voluntary VAT Registration
• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results

Reporting / Compliance

• Advantages of Hiring a Tax Agent in the UAE
• KPMG Fakhro GCC Tax News – 25 October 2023
• UAE VAT: Electronics Dealers must Re-Look their B2B Deals as New Changes take Effect
• UAE’s Tech, Electronics Suppliers need to Relook their VAT Processing on B2B Deals from Oct. 30
• VAT Registration in UAE: Expert Tips and Support
• VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices

• Are you Ready for the VAT Audit?

• Case Study: VAT Health-check Reveals Critical Gaps for ABC Ltd.
• How VAT is Calculated in the UAE and Dubai and who is Exempt from It
• Debunking the VAT Myth: Freezone Companies in UAE and Their Misconceptions
• Can an ECommerce Platform alone Manage Sales Tax
• Preparing for UAE VAT Audit: Updates on Reverse Charge Application for Electronic Devices

• Life after Go-Live: The Ongoing Puzzle Tax Teams must Solve

• Tax Audit Alert: FTA Implements Unannounced Audits with Strict Penalties

• KPMG Fakhro GCC Tax News – 21 September 2023
• VAT Reverse Charge on Electronic Devices
• Zero-Rating the Export of Goods
• UAE Introduces Cabinet Resolution on Reverse Charge Mechanism for Electronic Devices

• An Update on VAT Audit in UAE – Video

• 10 Essential Things to Know before Filing your VAT Returns

• Difference between VAT and Corporate Tax in UAE

• UAE VAT Reporting Rules for Electronic Supplies

• Compliance Guide for LLCs in Dubai Free Zones: What You Need to Know

• Voluntary VAT Registration

• UAE FTA Emphasizes Accurate Emirate-Specific VAT Reporting Concerning E-Commerce
• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results
• Federal Tax Authority’s Transformational Projects Post Remarkable Results

• VATP002 UAE: Pioneering Value-Added Tax Implementation for Sustainable Growth

• KPMG Fakhro GCC Tax News – 17 August 2023

• Business Visitors Refund Scheme
• UAE’s VAT Reporting Requirement per Emirate For large E-Commerce Players

• Updated: Unravelling the Updated Voluntary Disclosure Rules

• Need for accurate emirate-specific VAT reporting in relation to e-Commerce
• UAE tax authority stresses need for accurate emirate-specific VAT reporting
• FTA stresses the need for accurate emirate-specific VAT reporting in relation to e-Commerce

• FTA: Taxpayers’ Bulletin

• PwC GCC Indirect Tax News Roundup – Quarter Two 2023
• GCC Indirect Tax Digest – 16 July 2023

• How corporate tax differs from VAT in the UAE

• UAE: VAT Return and Excise Tax Return Filing Deadlines

• KPMG Fakhro GCC Tax News – 06 July 2023

SME (Small and Medium- Sized Enterprises)

• Federal Tax Authority: ‘Muwafaq Package’ and ‘Specialised Tax Agent’ Transformational Projects Post Remarkable Results
• VATP002 UAE: Pioneering Value-Added Tax Implementation for Sustainable Growth

Taxable Amount

• Guidelines for Conversion of Non-UAE Dirham Amounts for Taxable Persons in the UAE

Taxable Person

• Have UAE holding companies gotten their acts together on VAT?

• VAT Treatment of UAE Holding Companies: Progress, Challenges, and Correct Application

Taxable Transaction

• UAE’s VAT rules: How does 1-year cut-off rule apply to multi-year leasing contracts?

Tax Authorities / Penalties / Interest

• Advantages of Hiring a Tax Agent in the UAE
• KPMG Fakhro GCC Tax News – 25 October 2023

• Federal Tax Authority Showcases Updates on EmaraTax Digital Tax Platform at GITEX Global 2023

• VAT Penalties in the UAE: FTA’s Instalment Plan Solution for Managing Penalties

• UAE Logistics Businesses should Handle their 0% Rated Tax Status with Extreme Care
• Tax Audit Alert: FTA Implements Unannounced Audits with Strict Penalties
• KPMG Fakhro GCC Tax News – 21 September 2023

• What is The VAT Late Payment Penalty in the UAE

• Simplified Guide Cancellation of Fines and Exemption of Financial Penalties

• Key Insights on FTA’s VAT Administrative Exceptions Guide

Technology

• Federal Tax Authority Showcases Updates on EmaraTax Digital Tax Platform at GITEX Global 2023
• Abu Dhabi Customs Launches Advanced Digital Platform “Trade Chain” for Efficient Trade Operations

Territory

• VAT Reverse Charge Mechanism for Electronic Devices Explained by FTA
• VAT Public Clarification | VATP034: Reverse Charge Mechanism on Electronic Devices

VAT Group

• VAT grouping unpacked podcast: VAT Group – impact on head-office / branch relationships (UAE v Sweden) (Episode 4)

• VAT Group registration

Vouchers

• The Impact of Vouchers and VAT on Businesses in the United Arab Emirates

• Vouchers and their UAE VAT Implications