When the UAE introduced Value Added Tax through Federal Decree-Law Number 8 of 2017 — issued on Sunday 27 August and implemented from 1 January 2018 — it did so with one of the lowest VAT rates in the world, at 5%. The law also established clearly defined categories of goods and services that are … Read more

The recovery of costs — commonly referred to as recharging — is one of the more nuanced and frequently misunderstood areas of UAE VAT. The Federal Tax Authority (FTA) has published public clarifications on the taxability of recharges, reflecting how significant this issue is for businesses managing multi-party transactions. Yet the term “recharge” itself remains … Read more

The UAE has implemented a Digital Tax Stamp system for tobacco products as part of its broader effort to establish an accurate and effective control mechanism over the tobacco supply chain. The system enables the relevant authorities to efficiently collect excise taxes on tobacco products, ensures transparency across the supply chain, and serves as a … Read more

Since the UAE introduced Value Added Tax, businesses across the country have had to adapt to a new layer of financial and regulatory responsibility. VAT is not simply an additional cost to pass on to customers it is a structured compliance obligation that requires accurate calculation, timely filing, proper record-keeping, and a clear understanding of … Read more

For businesses that own or operate commercial property in the UAE, understanding VAT registration obligations is not simply an administrative task — it is a legal necessity with real financial and reputational consequences. Whether a business uses property for commercial sales, rentals, or a combination of both, the rules governing VAT registration apply and must … Read more