ضريبة القيمة المضافة

التعريف

An indirect consumption tax levied at 5% on the supply of goods and services in the UAE, introduced on 1 January 2018 under Federal Decree-Law No. 8 of 2017. VAT registration is mandatory for businesses with taxable supplies exceeding AED 375,000 annually, and voluntary for those exceeding AED 187,500. The Federal Tax Authority (FTA) administers VAT registration, filing (quarterly or monthly), and enforcement. Certain supplies are zero-rated (exports, international transport, first supply of residential property within 3 years) or exempt (bare land, local passenger transport, certain financial services).