دليل ضريبة القيمة المضافة الإماراتية للشركات: التسجيل والإقرارات والامتثال

UAE VAT Overview

The UAE introduced Value Added Tax (VAT) at a rate of 5% on 1 January 2018. It applies to most goods and services supplied in the UAE, with certain categories zero-rated or exempt.

VAT Registration

Mandatory registration: If your taxable supplies and imports exceed AED 375,000 per year.
Voluntary registration: If your supplies exceed AED 187,500 per year.

How to File VAT Returns

UAE VAT returns are filed quarterly through the FTA's EmaraTax portal. Returns must be submitted within 28 days after the end of each tax period.

Zero-Rated Supplies

• Exports of goods and services outside the UAE
• International transport
• First supply of residential property
• Certain healthcare and educational services

Exempt Supplies

• Financial services
• Residential property (subsequent supplies)
• Bare land
• Local passenger transport