UAE VAT Composite Supply Rules Change: New Pricing, Contract, and Bundling Impacts for 2025

• New VAT rules in UAE redefine “composite supply” vs “multiple supplies,” affecting how bundled products/services are taxed.
• If contracts or invoices show separate prices for components, the supply cannot be treated as a single composite supply.
• The original supplier may be responsible for VAT on all components, even if some are subcontracted.
• Businesses offering bundled services must review and possibly restructure contracts and pricing to avoid unexpected VAT liabilities.
• Immediate review of existing bundled offers is advised to ensure compliance and prevent tax surprises.

Source: acme-group.me

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---