Knowledge base

Introduction to UAE VAT — How Value Added Tax works in the UAE and who it applies to.
Standard-Rated Sales — Supplies taxed at the standard 5% VAT rate.
Zero-Rated Sales — Supplies taxed at 0% and how they differ from exempt supplies.
Out-of-Scope Sales — Transactions that fall outside the scope of UAE VAT.
Exempt Supplies — Supplies exempt from VAT and their impact on input recovery.
Place of Supply — Rules that determine where a supply is treated as made.
Reverse Charge Mechanism — When the recipient accounts for VAT instead of the supplier.
Date of Supply — When a supply is treated as taking place for VAT purposes.
UAE Designated Zones — Special VAT treatment for designated free zones.
VAT Registration — Mandatory and voluntary VAT registration thresholds and process.
Tax Groups under UAE VAT — Forming a VAT tax group and its compliance implications.
VAT Filing: Introduction — Overview of periodic VAT return filing in the UAE.
VAT Filing — How to prepare and submit VAT returns to the FTA.
Tax Invoices — Requirements for valid VAT tax invoices.
Record Keeping — Books and records you must retain for VAT compliance.
FTA Compliance Checks — What to expect during FTA audits and compliance reviews.
VAT Refund — Claiming a refund when input VAT exceeds output VAT.
VAT Recovery — Recovering input VAT and common recovery restrictions.
VAT De-registration — When and how to cancel your VAT registration.
UAE VAT Penalties — Administrative penalties for VAT non-compliance.
UAE Corporate Tax Registration — A step-by-step guide to registering for UAE Corporate Tax.
Corporate Tax De-Registration — When a business must de-register from Corporate Tax and how.
Late Registration Penalties — Penalties for late Corporate Tax registration and how to avoid them.
How Corporate Tax Impacts UAE Business — The practical impact of Corporate Tax on UAE businesses.
Permanent Establishment (PE) — When a non-resident creates a taxable presence in the UAE.
Taxable, Exempt & Free Zone Persons — Categories of persons under the UAE Corporate Tax Law.
Tax Returns: Navigating Compliance — Filing Corporate Tax returns and staying compliant in the UAE.
Qualifying Free Zone Income — How free zone entities can benefit from the 0% rate on qualifying income.
Exclusions for Natural Persons — Income of individuals that is excluded from Corporate Tax.
Transfer Pricing: Readiness for UAE HQs — How global headquarters in the UAE should prepare for transfer pricing.
The Arm’s Length Principle — Applying the arm's length principle to related-party transactions.
Real Estate Investment for Natural Persons — Corporate Tax treatment of real estate investment by individuals.
Business Valuation — Why and how businesses are valued in the UAE.
Net Worth Certification Services — Certified net worth statements for individuals and businesses.
Tax Planning for UAE Restaurants — Strategies for restaurants to manage tax obligations and expenses.