VAT in UAE - Value Added Tax

December 2, 2017 / 2,729 / Category : Uae

Cabinet Decision No. (52) of 2017 on the Executive Regulations

of the Federal Decree-Law No (8) of 2017 on Value Added Tax

The Cabinet:

Having reviewed the Constitution,

Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,

Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority, Federal Law No. (7) of 2017 on Tax Procedures,

Federal Decree-Law No. (8) of 2017 on Value Added Tax, and Pursuant to the presentation of the Minister of Finance,

Has decided:

Title One Definitions Article (1)

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:

State: United Arab Emirates. Minister: Minister of Finance. Authority: Federal Tax Authority.

Value Added Tax: A tax imposed on the import and supply of Goods and Services at each stage of production and distribution, including the Deemed Supply.

Tax: Value Added Tax (VAT).

GCC States: All countries that are full members of The Cooperation Council for the Arab States of the Gulf pursuant to its Charter.

Implementing States: GCC States that are implementing a Tax law pursuant to an issued legislation.

Goods: Physical property that can be supplied including but not limited to real estate, water, and all forms of energy as specified in this Decision.

Services: Anything that can be supplied other than Goods.

Standard rate: The Tax rate specified in Article (3) of the Decree-Law.

Import: The arrival of Goods from abroad into the State or receiving Services from outside the State.

Concerned Goods: Goods that have been imported, and would not be exempt if supplied in the State.

Concerned Services: Services that have been imported where the place of supply is in the State, and would not be exempt if supplied in the State.

Person: Natural or legal person.

Taxable Person: Any Person registered or obligated to register for Tax purposes under the Decree-Law.

Taxpayer: Any person obligated to pay Tax in the State under the Decree-Law, whether a Taxable Person or end consumer.

Legal Representative: The manager of a company or a guardian or custodian of a minor or incapacitated person, or any other Person appointed legally to represent another Person.

Tax Registration: A procedure according to which the Taxable Person or his Legal Representative registers for Tax purposes at the Authority.

Tax Registration Number (TRN): A unique number issued by the Authority for each Person registered for Tax purposes.

Registrant: The Taxable Person issued with a TRN.

Recipient of Goods: Person to whom Goods are supplied or imported.

Recipient of Services: Person to whom Services are supplied or imported.

Tax Return: Information and data specified for Tax purposes and submitted by a Taxable Person in accordance with a form prepared by the Authority.

Consideration: All that is received or expected to be received for the supply of Goods or Services, whether in money or other acceptable forms of payment.

Business: Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, such as industrial, commercial, agricultural, professional, service or excavation activities or anything related to the use of tangible or intangible property.

Exempt Supply: A supply of Goods or Services for Consideration while conducting Business in the State, where no Tax is due and no Input Tax may be recovered except according to the provisions of the Decree-Law.

Taxable Supply: A supply of Goods or Services for a Consideration by a Person conducting Business in the State, and does not include Exempt Supplies.

Deemed Supply: Anything considered a supply and treated as a Taxable Supply according to the instances stated in the Decree-Law.

Input Tax: Tax paid by a Person or due from him when Goods or Services are supplied to him, or when conducting an Import.

Output Tax: Tax charged on a Taxable Supply and any supply considered to be a Taxable Supply.

Recoverable Tax: Amounts that were paid and can be repaid by the Authority to the Taxpayer pursuant to the provisions of the Decree-Law.

Due Tax: Tax that is calculated and charged pursuant to the Decree-Law.

Payable Tax: Tax that is due for payment to the Authority.

Tax Period: The specified timeframe, for which Payable Tax shall be calculated and paid.

Tax Invoice: A written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

Tax Credit Note: A written or electronic document in which the occurrence of any amendment to a Taxable Supply that reduces or cancels it is recorded and the details pertaining to it.

Government Entities: Federal and local ministries, government departments, government agencies, authorities and public institutions in the State.

Charities: Societies and associations of public welfare not aiming to make a profit that are listed within a decision issued by the Cabinet upon the recommendation of the Minister.

Mandatory Registration Threshold: An amount specified in this Decision that if exceeded by the value of Taxable Supplies or is anticipated to be exceeded, the supplier must apply for Tax Registration.

Voluntary Registration Threshold: An amount specified in this Decision that if exceeded by the value of Taxable Supplies or taxable expenses or is anticipated to be exceeded, the supplier may apply for Tax Registration.

Transport-related Services: Shipment, packaging and securing cargo, preparation of Customs documents, container management, loading, unloading, storing and moving of Goods, or any another closely related services or services that are necessary to conduct the transportation services.

Place of Establishment: The place where a Business is legally established in a country pursuant to its decision of establishment, in which significant management decisions are taken or central management functions are conducted.

Fixed Establishment: Any fixed place of business, other than the Place of Establishment, in which the Person conducts his business regularly or permanently and where sufficient human and technology resources exist to enable the Person to supply or acquire Goods or Services, including the Person’s branches.

Place of Residence: The place where a Person has a Place of Establishment or Fixed Establishment, in accordance with the provisions of the Decree-Law.

Non-Resident: Any person who does not own a Place of Establishment or Fixed Establishment in the State and usually does not reside in the State.

Related Parties: Two or more Persons who are not separated in economic, financial or regulatory aspects, where one can control the others either by Law, or through the acquisition of shares or voting rights.

Designated Zone: Any area specified by a decision of the Cabinet upon the recommendation of the Minister, as a Designated Zone for the purpose of the Decree-Law.

Export: Goods departing the State or the provision of Services to a Person whose Place of Establishment or Fixed Establishment is outside the State, including Direct and Indirect Export.

Direct Export: An Export of Goods to a destination outside of the Implementing States, where the supplier is responsible for arranging transport or appointing an agent to do so on his behalf.

Indirect Export: An Export of Goods to a destination outside of the Implementing States, where the overseas customer is responsible for arranging the collection of the Goods from the supplier in the State and who exports the Goods himself, or has appointed an agent to do so on his behalf;

Overseas Customer: A Recipient of Goods who does not have a Place of Establishment or Fixed Establishment in the State, does not reside in the State, and does not have a Tax Registration Number.

Voucher: Any instrument that gives the right to receive Goods or Services against the value stated thereonor the right to receive a discount on the price of the Goods or Services. Vouchers do not include postage stamps issued by the Emirates PostGroup.

Capital Assets: Business assets designated for long-term use.

Capital Assets Scheme: A scheme by which initially recovered Input Tax is adjusted based on actual use during a specified time.

Administrative Penalties: Amounts charged to a Person by the Authority for a breach of the provisions of the Decree-Law and the Federal Law No. (7) of 2017 on Tax Procedures.

Tax Group: Two or more Persons registered with the Authority for Tax purposes as a single Taxable Person in accordance with the provisions of the Decree-Law.

Notification: Notification to the concerned Person or his Tax Agent or Legal Representative of decisions issued by the Authority through the means stated in the Federal Law No. (7) of 2017 on the Tax Procedures.

Tax Evasion: The use of illegal means by a Person resulting in lowering the amount of Due Tax, non-payment of the Due Tax or a refund of Tax that he does not have the right to have refunded under the Decree-Law.

Decree-Law: Federal Decree Law no. (8) of 2017 on Value Added Tax.

Title Two Supply Article (2)

Supply of Goods

A transfer of ownership of Goods or of the right to use them from one Person to another Person shall include for instance thefollowing:
1. A transfer of ownership of Goods under a written or verbal agreement for anysale;
2. A transfer of ownership for a Consideration in a compulsory manner pursuant to theapplicable legislations.
For the purposes of Clause (1) of this Article, a transfer of the right to use any assets shall not be treated asa supply of Goods unless the other Person is able to dispose of them asowner.
Entry into a contract between two parties causing the transfer of Goods at a later time shall be considered a supply of Goods where the agreement mentions a transfer or intention to transfer the ownership of Goods or a future transfer of ownership ofGoods.
The following shall be considered a supply ofGoods:
1. A supply ofwater.
2. A supply of real estate including sale and tenancycontracts.
3. A supply of all forms of energy, which includes electricity and gas, including biogas, coal gas, liquefied petroleum gas, natural gas, oil gas, producer gas, refinery gas, reformed natural gas, and tempered liquefied petroleum gas, and any mixture of gases, whether used for lighting, or heating, or cooling, orair conditioning or any otherpurpose.

Article (3) Supply of Services

The supply of anything other than the supply of Goods shall be regarded as a supply of Services including any of the following:

The granting, assignment, cessation, or surrender of aright.
Making available a facility oradvantage.
Not to participate in any activity, or not to allow its occurrence, or agree to perform anyactivity.
The transfer of an indivisible share in agood.
The transfer or licensing of intangible rights, for example rights of authors, inventors, artists, andrights in trademarks, and rights which the legislation of the State deems to be within suchcategory.

Article (4)

Supply of More Than One Component

Where a Person made a supply consisting of more than one component for one price, the Personshall determine whether the supply constitutes a single composite supply or multiplesupplies.
The phrase “single composite supply” means a supply of Goods or Services, where there is more thanone component to the supply, and taking into account the contract and the wider circumstance of thesupply.
A single composite supply shall exist in the followingcases:
1. Where there is supply of all of thefollowing:

1) A principalcomponent.

2) A component or components which either are necessary or essential to the making of the supply, including incidental elements which normally accompany the supply but are not a significant partof it; or do not constitute an aim in itself, but are instead a means of better enjoying the principal supply.

Where there is a supply which has two or more elements so closely linked as to form a singlesupply which it would be impossible or unnatural tosplit.

A single composite supply may exist under Clause (2) of this Article if all of the following conditionsare met:
1. The price of the different components of the supply is not separately identified or charged bythe supplier.
2. All components of the supply are supplied by a singlesupplier;
Where a Taxable Person supplies more than one component for one price and the supply is not asingle composite supply, then the supply of the components shall be treated as multiplesupplies.

Article (5)

Exceptions related to Deemed Supply

The supply shall not be regarded as a Deemed Supply in any of the followinginstances:
1. Where the Input Tax on the relevant Goods or Services is notrecovered.
2. Where the supply isexempted.
3. Where the refunded Input Tax on Goods and Services is amended according to the CapitalAssets Scheme.
4. Where the value of the supply of Goods for each recipient, within a 12-month period, does not exceed AED 500, and the supply made is to be used as samples or commercialgifts.
5. Where the total of Output Tax payable on all Deemed Supplies for each Person for a 12-month period is less than AED2,000.
For the purposes of Paragraphs (d) and (e) of Clause (1) of this Article, the 12-month period is a period preceding the end of the month in which the Person makes a supply referred to in either of thoseClauses.

Title Three Registration Article (6)

Application for Registration

For the purposes of mandatory or voluntary registration, the application for Tax Registration must contain such information as required by the Authority, and be submitted through the means specified by the Authority.

Article (7) Mandatory Registration

The Mandatory Registration Threshold shall be AED 375,000 (three hundred and seventy-five thousand dirhams).
The Person required to register for Tax pursuant to the provisions of the Decree-Law must file aTax Registration application with the Authority within (30) days of being required toregister.
Where a Person does not file his Tax Registration application despite being required to, the Authorityshall register that Person with effect from the date on which the Person first became liable to be registered for Tax and impose the necessary penalties in accordance with the Federal Law No. (7) of 2017 on Tax Procedures.
Where supplies made by a Person exceed, in accordance with the Decree-Law, the Mandatory Registration Threshold during the previous 12-months period, the Authority shall register the Person with effect fromthe first day of the month following the month in which the Person is required to register, whether or not he applies for Tax registration, or from such earlier date as agreed between the Authority and thePerson.
Where a Person expects that his supplies, in accordance with the Decree-Law, will exceed the Mandatory Registration Threshold during the next (30) days, the Authority shall register him with effect from the date on which there are reasonable grounds for believing the Person will be required to register as specified in that Clause, whether or not he so notifies them of the liability to register for Tax, or from such earlier dateas agreed between the Authority and thePerson.
Where a Person is not a resident of the State and is required to register in accordance with the provisionsof the Decree-Law, the Authority shall register him with effect from the date on which he started making supplies in the State, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and thePerson.
A Taxable Person who has been late in registering for Tax according to the provisions of this Article is liable to account for and pay to the Authority the Due Tax on all Taxable Supplies and Imports made byhim before registering.

Article (8) Voluntary Registration

The Voluntary Registration Threshold shall be AED 187,500 (one hundred eighty-seven thousand five hundreddirhams).
Where a Person applied to register voluntarily in accordance with the provisions of the Decree-Law, the Authority shall register a Person with effect from the first day of the month following the month in which the application is made, or from such earlier date as may be requested by the Person and agreed by the Authority.
Where a Person applied to register voluntarily due to his expectation that his supplies under the provisions of the Decree-Law will exceed the Voluntary Registration Threshold during the next 30 days, he shouldbe able to provide evidence of an intention to make Taxable Supplies or incur expenses which are subject to Tax in excess of the Voluntary RegistrationThreshold.
The Authority shall determine the evidence it may deem necessary to demonstrate eligibility for voluntary Tax Registration.
For the purpose of voluntary registration, the phrase “Taxable Expenses” means expenses which are subject to the standard rate and which are incurred in the State by a Person who has a Place of Residence in the State.
A Person may not register voluntarily unless he satisfies the Authority that he is carrying on a Businessin theState.

Article (9) RelatedParties

For the purposes of Tax Group provisions, the definition of Related Parties shall relate to any twolegal persons in instances such as:
1. One Person or more acting in a partnership and having any of thefollowing:

1) Voting interests in each of those legal Persons of 50% ormore;

2) Market value interest in each of those legal Persons of 50% ormore;

3) Control of each of those legal Persons by any othermeans.

Each of Persons is a Related Party with a thirdPerson.

Two or more Persons shall be considered Related Parties if they are associated in economic, financial and regulatory aspects, taking into account thefollowing:
1. Economic practices, which shall include at least one of thefollowing:

1) Achieving a common commercialobjective;

2) One Person’s Business benefiting another Person’sBusiness;

3) Supplying of Goods or Services by different Businesses to the samecustomers.

Financial practices, which shall include at least one of thefollowing:

1) Financial support given by one Person’s Business to another Person’sBusiness.

2) One Person’s Business not being financially viable without another Person’sBusiness.

3) Common financial interest in theproceeds.

Regulatory practices, which shall include any of thefollowing:

1) Commonmanagement.

2) Common employees whether or not jointlyemployed.

3) Common shareholders or economicownership.

For the purposes of thisArticle:
1. “Market value interest” in a legal Person shall be calculated as the percentage of the market valueof shares and options a Person owns over total market value of all shares in the legalPerson.
2. Any shareholding will be disregarded if there exists another agreement, which contradicts it. Inthat case, the shareholding will be treated as the adjusted value under that otheragreement.

Article (10) Registration as a Tax Group

A Tax Group shall select one of its registered members to act as the representative member of this Tax Group.
A request to register a Tax Group shall be made by the representative member of that TaxGroup.
The Authority should make a decision regarding any application submitted for registration of two or more Persons as a Tax Group within the period of 20 business days starting with the day on which it wasreceived by theAuthority.
Where a request to form a new Tax Group is approved, the Tax Group registration shall be ineffect according to thefollowing:
1. From the first day of the Tax Period following the Tax Period in which the application isreceived;
2. From any date as determined by theAuthority.
The Authority may refuse the application for registration as a Tax Group, in any of the followingcases:
1. The Persons do not meet the requirements for Tax Group registration in accordance with theprovisions of the Decree-Law and Article (9) of thisDecision.
2. Where there are serious grounds for believing that if the registration as a Tax Group is permitted, it would enable Tax Evasion or significantly decrease Tax revenues of the Authority or increase the administrative burden on the Authoritysignificantly;
3. Where any of the Persons included in the application is not a legalPerson.
4. Where one of the Persons is a Government Entity specified under Article (10) and (57) of the Decree- Law and the other isnot.
5. Where one of the Person is a Charity under Article (57) of the Decree-Law and the other isnot.
The Authority may reject adding a Person to a Tax Group where that Person does not meet therequirements for Tax Group registration in accordance with the provisions of the Decree-Law or for the reasons mentioned under Clause (5) of thisArticle.
Where the Authority establishes that two or more Persons are in association as a result of theireconomic, financial and regulatory practices in Business, the Authority may register them as a Tax Group after considering the individual circumstance of each case, including the presence of the factors mentioned in Clause (2) of Article (9) of thisDecision.
The Authority may only register a Person as part of a Tax Group under Clause (7) of this Article if the two following conditions aremet:
1. The Person’s Business includes making Taxable Supplies or importing Concerned Goods orConcerned Services.
2. If all the Taxable Supplies or imports of Concerned Goods or Concerned Services of the Businessby Persons carrying on the Business would have exceeded the Mandatory RegistrationThreshold.
The Authority may reject the application of registration as a Tax Group if there are serious groundsfor believing that registering the Related Parties would significantly decrease Taxrevenue.

Article (11) Amendments to a Tax Group

The representative member appointed under Article (10) of this Decision may apply to the Authority todo any of thefollowing:
1. Add another Person to become a member of the TaxGroup.
2. Remove one of the members of that TaxGroup.
3. Nominate another member of the Tax Group to be the representative member with the consent ofthe othermember.
4. Deregister that Tax Group.
For the purposes of Clause (1) of this Article, the Authority may accept the request mentioned inthe application from either:
1. The first day of the Tax Period following the Tax Period in which the application isreceived;
2. Any date as determined by theAuthority.
Any Notification by the Authority, which is addressed to the representative member of any Tax Groupshall be deemed to be served on the representative member and all other members of that TaxGroup.

Article (12)

Effect of registration as a Tax Group

Registration of Persons as a Tax Group shall result in thefollowing:
1. Any Business carried on by a member of the Tax Group shall be deemed to be carried on bythe representative member and not by any other member of the TaxGroup.
2. Any supply made by a member of the Tax Group to another member of the same Tax Group may be disregarded.
3. Any supply, taxable or otherwise, by a member of the Tax Group shall be deemed to be made bythe representativemember.
4. Any Import of Concerned Goods or Concerned Services by a member of the Tax Group shall bedeemed to be an import by the representativemember.
5. Any supply of Goods or Services to a member of the Tax Group from a Person who is not a member of the Tax Group is a supply to the representativemember.
6. Any Output Tax charged by a member of the Tax Group shall be deemed to be charged bythe representativemember.
7. Any Input Tax incurred by a member of the Tax Group shall be deemed to be incurred bythe representativemember.
For the purposes of Clause (1) of this Article, all members of the Tax Group shall remain personallyand jointly liable for any Payable Tax of the representativemember.

Article (13) Aggregation of Related Parties

Where two or more Persons are in association as a result of their economic, financial and regulatory practices in Business in accordance with Clause (2) of Article (9) of this Decision, and these Persons are not registered as a Tax Group and have artificially segregated their business, then the Taxable Supplies of each of the Persons shall be treated as aggregated for determining whether they both have exceeded the Mandatory Registration Threshold and Voluntary RegistrationThreshold.
Where the Business was not segregated artificially but the Authority considers that there is a Taxrevenue loss due to segregation, the Authority may treat Taxable Supplies of each of the Persons as aggregated to determine whether the total of their taxable supplies exceeded the Mandatory Registration Threshold and Voluntary RegistrationThreshold.
Where any of the cases mentioned in Clause (1) and (2) of this Article applies, each of the Persons shall be treated as making Taxable Supplies made by the other Person and shall apply for Tax Registration if the Mandatory Registration Threshold has been exceeded pursuant to the provisions of theDecree-Law.

Article (14) Tax Deregistration

The Registrant must apply to the Authority for de-registration in accordance with the cases mentioned in the Decree-Law, within (20) business days of the occurrence of any ofthem.
The Authority shall accept a Registrant’s application for deregistration where the two following conditions aremet:
1. The Registrant stops making supplies referred to in Article (19) of the Decree-Law and does not expect to make any such supplies over the next 12-monthperiod;
2. The value of supplies referred to in Article (19) of the Decree-Law made, or taxable expenses incurred, by the Registrant over the previous 12-months is less than the Voluntary Registration Threshold andthe Authority is satisfied that his supplies, according to the provisions of the Decree-Law, or taxable expenses, expected over the next 30 days, are not expected to exceed the Voluntary Registration Threshold.
If the deregistration application is approved, the Authority shall cancel the Tax Registration of the Registrant with effect from the last day of the Tax Period during which the Registrant has met the conditions for deregistration or from such other date as may be determined by theAuthority.
Where the Authority is satisfied that the conditions in Clause (2) above are met, and the Registrant has not applied for deregistration, the Authority shall deregister the Registrant with effect from the last day of the Tax Period in which the Authority became satisfied that the conditions have been met or from any otherdate determined by theAuthority.
A Registrant shall not be deregistered unless he has paid all Tax and Administrative Penalties due and filed all Tax Returns as due under the Decree-Law and the Federal Law No. (7) of 2017 on TaxProcedures.
For the purposes of Clause (5) of this Article, any Goods and Services forming part of the assets of Business carried on by a Registrant shall be deemed to be supplied by him at a time immediately before ceasing to be a Registrant and any tax payable shall be included in the final tax return, unless the Business is carried onby an appointed trustee in bankruptcy pursuant to the Federal Law No (7) of 2017 on TaxProcedures.
Where a Registrant requests to be deregistered from Tax due to the reduction of his Taxable Supplies toless than the Mandatory Registration Threshold, the Authority will, if in agreement with the Registrant, cancel the Tax Registration with effect from:
1. The date requested by the Registrant in the application;or
2. The date on which the request is made if the Registrant did not indicate the preferred deregistrationdate.
Where the Authority has deregistered a Registrant from Tax, it shall notify that Registrant of the dateon which deregistration takes effect within (10) business days of making thedecision.

Article (15)

Deregistration of a Tax Group Registration or Amendment Thereof

The Authority must deregister a Tax Group if the following conditions aremet:
1. If the Persons who are registered as a Tax Group no longer meet the requirements for registration asa Tax Group in accordance with the Decree-Law.
2. If there is no longer an association based on economic, financial and regulatorypractices.
3. If there are serious grounds for believing that if the registration as a Tax Group is permitted tocontinue, it would enable Tax Evasion or would significantly decrease Tax paid to theAuthority.
The Authority shall amend the composition of a Tax Group in any of the followingcircumstances:
1. A Person shall be removed from a Tax Group where the conditions in Clause (1) are met for thatPerson.
2. A Person shall be added to a Tax Group where the Authority establishes that a Person’s activitiesshould be regarded as part of the Business carried out by a Tax Group in accordance with Clause (7) ofArticle

(10) of this Decision.

The representative member of a Tax Group shall notify the Authority if any member of the Tax Group isno longer eligible to be part of the Tax Group, within 20 business days of the ceasing to beeligible.
Where the Authority decided to either deregister a Tax Group or amend a Tax Group registration, it shall give Notification of that decision and its effective date to the representative member within 10 businessdays of making suchdecision.
Where a Taxable Person is no longer a member of a Tax Group, the Authority shall issue it with a new individual Tax Registration Number or re-activate a Tax Registration Number that was assigned to itprior to joining a Tax Group, and it shall be treated as a Registrant immediately following the time when it left the Tax Group.

Article (16) Exception from registration

A Taxable Person that wants to apply for an exception from Tax Registration on the basis that all of his supplies are zero rated, shall apply to the Authority in a manner and by means specified by theAuthority.
The Authority shall review the exception from registration application and either accept the exceptionfrom Tax Registration or notify the Taxable Person that his application isrejected.
A Person excepted from Tax Registration must notify the Authority if he makes any supplies or Importsof Goods or Services that are subject to Tax at the standardrate.
A Person shall give the notice referred to in Clause (3) of this Article within not more than 10 businessdays of making the supply or import which is taxable at the standardrate.
Where the Person ceases to satisfy the requirement of being excepted from Tax Registration, he shall be required to register for Tax.

Article (17)

Registration when the Decree-Law Comes into Force

A Person who will be a Taxable Person on the date the Decree-Law comes into force, must apply for Tax Registration prior to the Decree-Law coming into effect as per the timelines as announced by theAuthority.
The effective date of registration of the Taxable Person is 1 January 2018, if he so notifies them ofthe liability to Tax Registration under Clause (1) of thisArticle.
Where a Person has registered for Tax prior to the Decree-Law coming into effect, the Person shall be subject to the same rights and obligations as if the Tax Registration was processed after the Decree-Law has come intoeffect.

Article (18)

Liabilities due before Deregistration

Deregistration does not exempt the Person from his obligations and liabilities that were applicable under the Decree-Law while he was still a Registrant.

Title Four

Rules Relating to Supplies Article (19)

Due Tax at Date of Supply

For the purposes of Articles (25), (26) and (80) of the Decree-Law, where Tax is due because a payment is made or a Tax Invoice is issued in respect of a supply of Goods or Services, the Tax shall be due to the extent of the payment made or stated in the Tax Invoice, and the remainder of Due Tax on that supply shall be payable according to the provisions of the Decree-Law.

Article (20)

Place of Supply of Goods Delivered within the State

Where as part of a supply of Goods, those Goods are required to exit and re-enter the State in the course of being delivered from one location in the State to another location in the State, the Goods shall not be treated as exported or imported where all of the following conditions are met:

Where the exit from and re-entry into the State takes place in the course of a journey between two points in theState.
Where there is no significant break in transportation whilst outside of the State, and any break is limitedto what is reasonably expected in the course of physically transportingGoods.
Where the Goods are not unloaded from the relevant means of transport whilst outside theState.
Where the Goods are not consumed, supplied, or subjected to any process whilst outside of theState;
Where the nature, quantity or quality of the Goods does not change as a result of exiting and re-entering theState.

Article (21)

Place of Supply of Services Related to Real Estate

For the purposes of the Decree-Law and this Decision, “real estate” includes as anexample:
1. Any area of land over which rights or interests or services can becreated.
2. Any building, structure or engineering work permanently attached to theland.
3. Any fixture or equipment which makes up a permanent part of the land or is permanently attached to the building, structure or engineeringwork.
A supply of Services is deemed to relate to a real estate where the supply of Services is directlyconnected with the real estate, or where it is the grant of a right to use the realestate.
A supply of Services directly connected with real estateincludes:
1. The grant, assignment or surrender of any interest in or right over realestate.
2. The grant, assignment or surrender of a personal right to be granted any interest in or right overreal estate.
3. The grant, assignment or surrender of a licence to occupy land or any other contractual rightexercisable over or in relation to real estate, including the provision, lease and rental of sleeping accommodation in a hotel or similarestablishment.
4. A supply of Services by real estate experts or estateagents.
5. A supply of Services involving the preparation, coordination and performance ofconstruction, destruction, maintenance, conversion and similarwork.

Article (22)

Place of Supply of Certain Transport Services

The place of the supply of each transportation service is the place where the supply of that transportation service commences, where a trip includes more than one stop and consists of multiple supplies in accordance with Clause (5) of Article (4) of thisDecision.
The place of supply of Transport-Related Services shall be the same as the place of supply ofthe transportation service to which theyrelate.

Article (23) Telecommunication and electronic services

“Telecommunication services” means delivering, broadcasting, converting or receiving any of theservices specified below by using any communications equipment or devices that transmit, broadcast, convert, or receive such service by electrical, magnetic, electromagnetic, electrochemical or electromechanical means or other means of communication,including:
1. Wired and wirelesscommunications.
2. Voice, music and other audiomaterial.
3. Viewableimages.
4. Signals used for transmission with the exception of publicbroadcasts.
5. Signals used to operate and control any machinery orequipment;
6. Services of an equivalent type which have a similar purpose and function.
“Electronic services” means Services which are automatically delivered over the internet, or anelectronic network, or an electronic marketplace,including:
1. Supply of domain names, web-hosting and remote maintenance of programs andequipment;
2. The supply and updating ofsoftware;
3. The supply of images, text, and information provided electronically such as photos,screensavers, electronic books and other digitized documents andfiles;
4. The supply of music, films and games ondemand;
5. The supply of onlinemagazines;
6. The supply of advertising space on a website and any rights associated with suchadvertising;
7. The supply of political, cultural, artistic, sporting, scientific, educational or entertainmentbroadcasts, including broadcasts ofevents;
8. Live streaming via theinternet;
9. The supply of distancelearning;
10. Services of an equivalent type which have a similar purpose and function.
“Electronic marketplace” means a distribution service which is operated by electronic means, including bya website, internet portal, gateway, store, or distribution platform, and meets the followingconditions:
1. Which allows suppliers to make supplies of electronic services tocustomers.
2. The supplies made by the marketplace must be made by electronicmeans.

Article (24)

Evidence for Certain Supplies Between the Implementing States

Where a Taxable Person makes a supply of Goods from the State to a Person who has a Place ofResidence in another Implementing State, and the supply requires the Goods to be physically moved to that other Implementing State, the Taxable Person shall retain official and commercial evidence of Export of those Goods to that other ImplementingState.
The Authority may require a Taxable Person who make supplies of Goods or Services to another Implementing State to collect, retain and provide any evidential information other than requiredunder Clause (1) of this Article, by the means determined by theAuthority.
The Customs Departments shall confirm the type and quantity of the exported goods with itsexported documents.

Article (25) Market Value

The phrase “similar supply”, in relation to a supply of Goods or Services, means any other supply ofGoods or Services that, in respect of the characteristics, quality, quantity, functional components, materials, and reputation, is the same as, or closely or substantially resembles, that supply of Goods orServices.
The market value of a supply of Goods or Services at a given date is the Consideration in money which the supply would generally achieve if supplied in similar circumstances at that date in the State, being asupply freely offered and made between Persons who are not connected in anymanner.
Where the market value of a supply of Goods or Services at a given date cannot be determined as mentioned under Clause (2) of this Article, the market value is the Consideration in money which a similar supply would achieve if supplied in similar circumstances at that date in the State, being a supply freely offered and made between Persons who are not connected in anymanner.
Where the market value of any supply of Goods or Services cannot be determined as mentioned under Clauses (2) and (3) of this Article, the market value shall be determined by reference to the replacement cost of identical Goods or Services, with such supply being offered by a supplier who is not connected to the Recipient of Goods or Recipient of Services in anymanner.

Article (26) Apportionment of Single Consideration

For the purposes of Clause (4) of Article (34) and Article (47) of the Decree-Law, where the Consideration payable to the Taxable Person relates to both a supply of Goods or Services and matters other than the supply of Goods or Services, or to two different supplies of Goods or Services, then the Taxable Person must identify the portion of the Consideration that is the market value of each part according to the provisions of Article (25) of this Decision.

Article (27) Price Excluding Tax

In the case of a Taxable Supply, the published prices shall be inclusive ofTax.
As an exception to Clause (1) above, the Taxable Person may declare prices as being exclusive of Tax inthe followingcases:
1. The supply of Goods or Services forExport.
2. Where the customer is aRegistrant.
Where the declaration of prices as being exclusive of Tax applies according to Clause (2) of this Article,the price should be clearly identified as being exclusive ofTax.
As an exception of Clause (1) above, the Taxable Person shall declare the price as being exclusive of Tax in the followingcases:
1. The supply of Concerned Goods or Concerned Services, which is subject to Clause (1) of Article (48)of theDecree-Law.
2. The supply of Goods subject to Tax in accordance with Clause (3) of Article (48) of theDecree-Law.

Article (28)

Discounts, Subsidies and Vouchers

The State shall not be treated as providing a subsidy to the supplier if the subsidy or part of it isa Consideration for a supply of Goods or Services to theState.
The value of supply may be reduced in the case of a discount if the following conditions aremet:
1. The customer has benefited from the reduction inprice.
2. The supplier funded thediscount.
The value of a discount shall be the amount by which the Consideration isreduced.
The value of a discount shall not include the value of any Voucher used, and any such reduction willbe ignored unless that Voucher was provided for noConsideration.
Where the Voucher was issued and sold by the Supplier for Consideration that is less than the value stated on the Voucher, the value of a discount shall be the difference between the value of the Voucher and the Consideration paid for thatVoucher.
“Voucher” shall not include an instrument that gives the right to receive Goods or Services or the right to receive a discount on the price of the Goods or Services unless the monetary value for which the Voucher may be redeemed is identifiable at the time the Voucher isissued.

Title Five Profit MarginScheme

Article (29) Accounting for Tax on theMargin

The Taxable Person may calculate Tax on any supply of Goods by reference to the profit margin inthe followingsituations:
1. Where he made a supply of Goods mentioned in Clause (2) of this Article which were purchasedfrom either:

1) A Person who is not aRegistrant.

2) A Taxable Person who calculated the Tax on the supply by reference to the profitmargin.

Where he made a supply of Goods for which Input Tax was not recovered in accordance withArticle

(53) of thisDecision.

The Goods to which Clause (1) of this Article refers are Goods which have been subject to Tax beforethe supply which shall be subject to the profit margin scheme and those Goodsare:
1. Second-hand Goods, meaning tangible moveable property that is suitable for further use as it is or after repair.
2. Antiques, meaning goods that are over 50 yearsold.
3. Collectors' items, meaning stamps, coins and currency and other pieces of scientific, historicalor archaeologicalinterest.
A Taxable Person may not elect to calculate Tax by reference to the profit margin in respect of Goods referred to in paragraph (a) of Clause (1) of this Article if a Tax Invoice or other document is issued for that supply mentioning an amount of Tax chargeable on thesupply.
The profit margin is the difference between the purchase price of the Goods and the selling price ofthe Goods, and the profit margin shall be deemed to be inclusive ofTax.
The Taxable Person must keep the following records in respect of supplies made in accordance with this Article:
1. A stock book or a similar record showing details of each Good purchased and sold under theprofit marginscheme.
2. Purchase invoices showing details of the Goods purchased under the profit margin scheme. Wherethe Goods are purchased from Persons who are not Registrants, the Taxable Person must issue an invoice showing details of the Goods himself, including at least the followinginformation:

1) The name, address and Tax Registration Number of the TaxablePerson.

2) The name and address of the Person selling theGood.

3) The date of thepurchase.

4) Details of the Goodspurchased.

5) The Consideration payable in respect of theGoods.

6) Signature of the Person selling the Good or authorizedsignatory.

Where a Taxable Person has charged Tax in respect of a supply with reference to the profit margin, the Taxable Person shall issue a Tax Invoice that clearly states that the Tax was charged with reference to the profit margin, in addition to all other information required to be stated in a Tax Invoice except the amount of Tax.

Title Six

Supplies Subject to the Zero Rate Article (30)

Zero-rating the export of goods

The Direct Export shall be subject to the zero rate if the following conditions aremet:
1. The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime in accordance with GCC Common Customs Law within 90 days of the date of the supply.
2. Official and commercial evidence of Export or customs suspension is retained by theexporter.
An Indirect Export shall be subject to the zero rate if the following conditions aremet:
1. The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime in accordance with GCC Common Customs Law, within 90 days of the date of the supply under an arrangement agreed by the supplier and the Overseas Customer at or before the date of supply
2. The Overseas Customer obtains official and commercial evidence of Export or customs suspensionin accordance with GCC Common Customs Law, and provides the supplier with a copy ofthis.
3. The Goods are not used or altered in the time between supply and Export or customs suspension,except to the extent necessary to prepare the Goods for Export or customssuspension.
4. The Goods do not leave the State in the possession of a passenger or crew member of an aircraft orship.
For the purposes of this Article, a movement of Goods into a Designated Zone from a place in the State ora supply of Goods to a Designated Zone shall not be considered an Export of thoseGoods.
For the purposes of Clauses (1) and (2) of thisArticle:
1. “Official evidence” means Export documents issued by the local Emirate Customs Department in respect of Goods leaving theState.
2. “Commercial evidence” shall include any thefollowing:

1) Airwaybill.

2) Bill oflading.

3) Consignmentnote.

4) Certificate ofshipment.

The evidence obtained as proof of Export, whether official or commercial, must identify thefollowing:
1. Thesupplier.
2. Theconsignor.
3. TheGoods.
4. Thevalue.
5. The Exportdestination.
6. The mode of transport and route of the exportmovement.
The Authority may specify alternative forms of evidence according to the nature of the Export or thenature of the Goods beingexported.
The Authority may extend the 90-day period mentioned in Clauses (1) and (2) of this Article, if the Authority has determined, after the supplier has applied in writing, that either of the followingapply:
1. Circumstances beyond the control of the Supplier and the Recipient of Goods have prevented, orwill prevent, the Export of the Goods within 90 days of the date ofsupply.
2. Due to the nature of the supply, it is not practicable for the supplier to Export the Goods, or a class ofthe Goods, within 90 days of the date ofsupply.
An Indirect Export would include a supply of Goods in a departure area of an airport or port to apassenger of an aircraft or a vesselif:
1. The Goods are intended to leave the State in the possession of thepassenger.
2. The supplier has obtained and retained evidence, such as the details of the boarding pass of the passenger, that the passenger intends to leave for a destination outside the ImplementingStates.
If the Person required to Export the Goods in accordance with this Article does not do so within theperiod of 90 days or a longer period that the Authority has allowed under Clause (7) of this Article, Tax shall be charged on the supply at the rate that would have been due on the supply if it was made in theState.
For the purposes of this Article a supply of Goods shall be subject to the zero rate if Goods that would otherwise have been exported are destroyed or cease to exist in circumstances beyond the control of both the supplier and the Recipient of theGoods.
Customs Departments shall check to confirm the type and quantity of the exported goods with itsexport documents.

Article (31)

Zero-rating the Export of Services

The Export of Services shall be zero-rated in the followingcases.
1. If the following conditions aremet:

1) The Services are supplied to a Recipient of Services who does not have a Place of Residence inan Implementing State and who is outside the State at the time the Services areperformed;

2) The Services are not supplied directly in connection with real estate situated in the State or any improvement to the real estate or directly in connection with moveable personal assets situated inthe State at the time the Services areperformed.

If the services are actually performed outside the Implementing States or are the arranging ofservices that are actually performed outside the ImplementingStates.
If the supply consists of the facilitation of outbound tour packages, for that part of theservice.

For the purpose of paragraph (a) of Clause (1) of this Article, a Person shall be considered as being “outside the State” if they only have a short-term presence in the State of less than a month, or the only presence they have in the State is not effectively connected with thesupply.
As an exception to paragraph (a) of Clause (1) of this Article, a supply of Services shall not be zero-rated, if the supply is made under an agreement that is entered into, whether directly or indirectly, with a Recipient of Services who is a Non-Resident, if all of the following conditions aremet:
1. The performance of the Services is, or it is reasonably foreseeable that the performance of theServices will be, received in the State by another Person, including but not limited to, an employee or a director of the Non-Resident Recipient ofServices.
2. It is reasonably foreseeable, at the time the agreement is entered into, that that other Person in the State will receive the Services in the course of making supplies for which Input Tax is not recoverable infull under Article (54) of theDecree-Law.
For the purposes of paragraph (c) of Clause (1) of this Article, services that consist of the “facilitation of outbound tour packages” means the services that a Taxable Person provides in packaging one or more tourism products and also services outside the Implementing States, including but not limited to suchgoods and services as accommodation, meals, transport, and otheractivities.

Article (32)

Zero-Rating Exported Telecommunications Services

The export of telecommunications services shall be subject to the zero rate in the followingsituations:
1. A supply of telecommunications services by a telecommunications supplier who has a Place of Residence in the State to a telecommunications supplier who has Place of Residence outsidethe ImplementingStates.
2. A supply of telecommunications services by a telecommunications supplier who has a Place of Residence in the State to a Person who is not a telecommunications supplier and who has Place of Residence outside the State for a telecommunications service that is initiated outside theImplementing States.
For the purposes of paragraph (b) of Clause (1) of this Article, the place where a supply is initiated shall be identified according to thefollowing:
1. The place of the Person who commences thesupply.
2. If paragraph (a) of this Clause does not apply, the Person who pays in return for theservices.
3. If paragraphs (a) and (b) of this Clause do not apply, the Person who contracts for the purposes of the supply.
For the purposes of this Article, a “telecommunications supplier” means a Person whose main activity isthe supply of telecommunicationsservices.

Article (33)

Zero-rating international transportation services for Passengers and Goods

The supply of international transportation Services for Passengers and Goods and Transport-relatedServices shall be subject to the zero rate in the followingcases:
1. Transporting passengers or Goods from a place in the State to a place outside theState.
2. Transporting passengers or Goods from a place outside the State to a place in theState.
3. Transporting passengers from a place in the State to another place in the State by sea or air or landas part of a supply of an international transport of those passengers if either or both the first place of departure, or the final place of destination, is outside theState.
4. Transporting Goods from a place in the State to another place in the State if the Services are suppliedas part, or for the purpose, of the supply of Services of transporting Goods either from a place in the State to a place outside the State or from a place outside the State to a place in theState.
The following Goods and Services shall be zero-rated if they are supplied in respect of the transportation services of passengers or Goods to which either Clause (1) of this Article applies or which are treated as taking place outside theState:
1. The Goods which are supplied for use or consumption or sale by or on an aircraft or aship.
2. The Services supplied during the supply of transportationservices.
3. The Service of insuring, or the arranging of the insurance, or the arranging of the transport ofpassengers orGoods.
A supply of a postage stamp issued by Emirates Post Group shall be zero-rated where the postagestamp may only be redeemed for transportation of Goods to a place outside theState.

Article (34)

Zero-rating certain means of transport

The supply of the means of transport shall be subject to the zero rate in the following cases:

A supply of an aircraft that is designed or adapted to be used for commercial transportation of passengers or Goods and which is not designed or adapted for recreation, pleasure orsports.
A supply of a ship, boat or floating structure that is designed or adapted for use for commercialpurposes and which is not designed or adapted for recreation, pleasure orsports.
A supply of bus or train that is designed or adapted to be used for public transportation of (10) or more passengers.

Article (35)

Zero-rating Goods and Services Supplied in Connection with Means of Transport

The Goods and Services related to the supply of the means of transport mentioned in Article (34) of this Decision shall be subject to the zero rate if they are any of thefollowing:
1. Goods, except fuel or other oil or gas products, that are supplied in the course of operating,repairing, maintaining or converting means of transport in any of the followingcases:

1) The Goods shall be incorporated into, affixed to, attached to or form part of those means of transport.

2) The Goods are consumable Goods that become unusable or worthless as a direct result ofbeing used in the operation, repair, maintenance, or conversionprocess.

Services which are supplied directly in connection with means of transport referred to in Article (34)of this Decision for the purposes of operating, repairing, maintaining or converting those means of transport.
Services which are supplied directly in connection with parts and equipment of a means of transport referred to in Article (34) of this Decision for the purpose of repairing and maintaining those parts and equipment, provided that any of the followingapplies:

1) The services are carried out on board of the means oftransport.

2) The part or equipment is removed for repair or maintenance, and is subsequently replaced in the same means oftransport.

3) The part or equipment is removed for repair or maintenance, and is subsequently held instock for the future use as spares in the same means of transport or another means oftransport.

4) The part or equipment cannot be repaired and is exchanged for an identical part orequipment.

Article (36)

Zero-rating of precious metals

The supply or import of investment precious metals shall bezero-rated.
The phrase “investment precious metals” means gold, silver and platinum that meet the followingstandards:
1. The metal is of a purity of 99 percent ormore.
2. The metal is in a form tradeable in global bullionmarkets.

Article (37) Residential buildings

The phrase “residential building” means a building intended and designed for human occupation,including:
1. Any building or part of a building that the person occupies, or that it can be foreseen that a personwill occupy, as their principal place of residence.
2. Residential accommodation for students or school pupils.
3. Residential accommodation for armed forces andpolice.
4. Orphanages, nursing homes, and resthomes.
A “Residential building” does not include any of thefollowing:
1. Any place that is not a building fixed to the ground and can be moved without beingdamaged.
2. Any building that is used as a hotel, motel, bed and breakfast establishment, or hospital or thelike.
3. A serviced apartment for which services in addition to the supply of accommodation areprovided.
4. Any building constructed or converted without lawfulauthority.
A building shall be considered as a residential building if a small proportion of it is used as an office or workspace by the occupants, if it includes garages and gardens used in conjunction with it, or it includes any other features that may be said to comprise part of the residentialbuilding.

Article (38)

Zero-rating of Buildings Specifically Designed to be Used by Charities

The first sale or a lease of a building, or any part of a building, shall be zero-rated if the buildingwas specifically designed to be used by a Charity and solely for a relevant charitableactivity.
In Clause (1) of this Article, “relevant charitable activity” means an activity for the purpose other than for the purpose of profit or benefit to any proprietor, member, or shareholder of the Charity, and one which is undertaken by the Charity in the course or furtherance of its charitable purpose or objectives to carry out a charitable activity in the State as approved by the Ministry of Community Development, or under the conditions of its establishment as a charity under Federal or Emirate Decree, or as otherwise licensed to operate as a Charity by an agency of the Federal or Emirate Governments authorised to grant suchlicences.

Such charitable purposes and objectives include, for instance, advancing health, education, public welfare, religion, culture, science and similar activities.

Article (39)

Zero-rating Converted Residential Building

The first supply of a building, or any part of a building, which is converted to a residential building shallbe subject to the zero rate provided that the supply takes place within 3 years of the completion of the conversion and the original building, or any part of it, was not used as a residential building and did not comprise part of a residential building within (5) five years prior to the conversion workcommencing.
The presence of shared or common facilities, or dividing walls or similar features in a residentialbuilding should not cause the residential building to be considered or any part thereon as part of a pre-existing residentialbuilding.

Article (40)

Zero-rating Education Services

The supply of educational services shall be subject to the zero rate if the following conditions aremet:
1. The supply of educational services is provided in accordance with the curriculum recognised bythe federal or local competent government entity regulating the education sector where the course is delivered.
2. The supplier of the educational services is an educational institution which is recognised by thefederal or local competent government entity regulating the education sector where the course isdelivered.
3. Where the Supplier of educational services is a higher education institution, the institution is either owned by the federal or local government or receives more than 50% of its annual funding directlyfrom the federal or localgovernment.
A supply of Goods or Services made by educational institutions identified in Clause (1) of this Articleshall be zero-rated where the supply is directly related to the provision of a zero-rated educationalservice.
Printed and digital reading material provided by educational institutions identified in Clause (1) ofthis Article and which are related to the curriculum of an education shall bezero-rated.
As an exception to Clause (2) of this Article, the following supplies shall not bezero-rated:
1. Goods and Services supplied by the educational institution referred to in Clause (1) that aremade available to Persons who are not enrolled in the educationalinstitution.
2. Any Goods other than educational materials provided by the educational institution referred to inClause

(1) that are consumed or transformed by the students undertaking the educational service forthe purposes ofeducation.

Uniforms or any other clothing which are required to be worn by the educational institution referred to in Clause (1), irrespective of whether or not supplied by the educational institutions as part of the supply of educationalservices.
Electronic devices in relation to educational services, irrespective of whether or not supplied bythe educational institution referred to in Clause (1) as part of the supply of educationalservices.
Food and beverages supplied at the educational institution referred to in Clause (1), including supplies from vending machines or vouchers in respect of food andbeverages.
Field trips, unless these are directly related to the curriculum of an education service and arenot predominantlyrecreational.
Extracurricular activities provided by or through the educational institution referred to in Clause (1)for a fee additional to the fee for the educationservice.
A supply of membership in a studentorganisation.

Article (41)

Zero-rating Healthcare Services

The phrase “healthcare services” means any Service supplied that is generally accepted in the medical profession as being necessary for the treatment of the Recipient of the supply including preventive treatment.
A supply of healthcare services shall be zero rated on the condition that the supplyshall:
1. Be made by a healthcare body or institution, doctor, nurse, technician, dentist, or pharmacy, licensed by the Ministry of Health or by any other competentauthority.
2. Relate to the wellbeing of a humanbeing.
" Healthcare services" do not include any of thefollowing:
1. Any part of a supply that relates to staying in or attending an establishment the principal purposeof which is to provide holiday accommodation or entertainment such that any healthcare service is incidental to the provision of the accommodation orentertainment.
2. Elective treatment for cosmetic reasons other than prescribed by a doctor or medical professionalfor treating or prevention of a medicalcondition.
A supply of Goods is zero-rated if it is a supplyof:
1. Any pharmaceutical products identified in a decision issued by theCabinet.
2. Any medical equipment identified in a decision issued by theCabinet.
3. Any other Goods not covered by paragraphs (a) and (b) of this Clause which are supplied in thecourse of supplying a Person with zero-rated healthcare services that are necessary for the supply of such healthcareservices.

For the purposes of thisArticle:

Title Seven Exempt Supplies Article (42)

Tax Treatment of Financial Services

The phrase “debt security” means any interest in or right to be paid money that is, or is to be, owing by any Person, or any option to acquire any such interest orright;
The phrase “equity security” means any interest in or right to a share in the capital of a legal person, or any option to acquire any such interest orright;
The phrase “life insurance contract” means a contract lawfully entered into to the extent that it placesa sum or sums at risk upon the contingency of the termination or continuance of human life, marriage, similar relationships permitted under applicable law, or the birth of achild.
The phrase “Islamic financial arrangement” means a written contract which relates to a supplyof financing in accordance with the principles ofShariah.

Financial services are services connected to dealings in money (or its equivalent) and the provision ofcredit and include for instance thefollowing:
1. The exchange of currency, whether effected by the exchange of bank notes or coin, by creditingor debiting accounts, orotherwise.
2. The issue, payment, collection, or transfer of ownership of a cheque or letter ofcredit.
3. The issue, allotment, drawing, acceptance, endorsement, or transfer of ownership of a debtsecurity.
4. The provision of any loan, advance orcredit.
5. The renewal or variation of a debt security, equity security, or creditcontract.
6. The provision, taking, variation, or release of a guarantee, indemnity, security, or bond in respect ofthe performance of obligations under a cheque, credit, equity security, debt security, or in respect of the activities specified in paragraphs (b) to (e) of thisArticle.
7. The operation of any current, deposit or savingsaccount.
8. The provision or transfer of ownership of financial instruments such as derivatives, options,swaps, credit default swaps, and futures.
9. The payment or collection of any amount of interest, principal, dividend, or other amount whateverin respect of any debt security, equity security, credit, and contract of lifeinsurance.
10. Agreeing to do, or arranging, any of the activities specified in paragraphs (a) to (i) of this Clause, other than advisingthereon.
The following financial services shall beexempted:
1. Activities under Clause (2) of this Article where they are not conducted in return for an explicitfee, discount, commission, and rebate orsimilar.
2. The issue, allotment, or transfer of ownership of an equity security or a debtsecurity;
3. The provision or transfer of ownership of a life insurance contract or the provision of re-insurance in respect of any suchcontract.
Activities under Clause (2) of this Article shall be subject to tax where the consideration payable inrespect of a supply of Services is an explicit fee, commission, discount, and rebate orsimilar.
Islamic finance products, being financial products under contract which are certified as Islamic Shariah compliant, which simulate the intention and achieve effectively the same result as a non-Shariah compliant financial product, will be treated in a similar manner as the equivalent non-Shariah financial product forthe purpose of applying exemption fromTax.
Any supply made under an Islamic financial arrangement shall be treated in such a way as to give an outcome for the purposes of the Decree-Law and the decisions issued by the Authority, comparable to that which would be the case for their non-Islamiccounterparts.
Where Article (31) of this Decision applies in respect of a supply of financial services, this supply shouldbe treated aszero-rated.

Article (43)

Exemption of Residential Buildings

The supply of residential buildings is exempt, unless it is zero-rated, where the lease is more than (6) six months or the tenant of the property is a holder of an ID card issued by Federal Authority for Identityand Citizenship.
The period of tenancy referred to in Clause (1) of this Article shall be identified with reference to the contractual period of tenancy and shall not take into account any period arising from a right or optionto extend the period of tenancy or renew thetenancy.
For the purposes of Clause (1) of this Article, a right of any party to terminate the lease early shallbe ignored.

Article (44)

Exemption of Bare Land

The phrase “bare land” means land that is not covered by completed, partially completed buildings or civil engineering works.

Article (45)

Exemption of Local Passenger Transport Services

The supply of local passenger transport Services in a qualifying means of transport by land, water orair from a place in the State to another place in the State shall beexempt.
The phrase “qualifying means of transport”means:
1. A motor vehicle, including a taxi, bus, railway train, tram, mono-rail or similar means of transport, designed or adapted for transport of passengers.
2. A ferry boat, abra or other similar vessel designed or adapted for transport ofpassengers.
3. A helicopter or airplane designed or adapted for transport of passengers and approved for transportof passengers in accordance with Federal Law No. (20) of 1991 on CivilAviation.
As an exception to Clause (1) of this Article, the Service of transporting of passengers from a place in the State to another place in the State shall not be considered a local passenger transport Service wherethe

transport is by aircraft and constitutes “international carriage” as defined in the Warsaw International Convention for the Unification of Certain Rules Relating to International Carriage by Air 1929.

As an exception to Clause (1) of this Article, the transport of passengers shall not constitute a supply of local passenger transport Services where it is undertaken in the context of a pleasure trip where the manner in which the trip is held out indicates that its principal objective may reasonably be said to be sightseeing,or the enjoyment of catering services, or other forms of pleasure orentertainment.

Title Eight

Accounting for Tax on Certain Supplies Article (46)

Tax on Supplies of More Than One Component

For the purposes of the supply consisting of more than one component:

Where a supply is a single composite supply as provided in Article (4) of this Decision, the Tax treatmentof the supply shall follow the Tax treatment of the principal component of thesupply.
Where a supply consisting of multiple components is not a single composite supply, the supply ofeach component is to be treated as a separatesupply.

Article (47)

General rules regarding Import of Goods

Without prejudice to the provisions of the Decree-Law and this Decision, Goods shall not be treated as imported into the State according to thefollowing:
1. Where they are under customs duty suspension arrangements in accordance with the GCC Common Customs Law, and subject to providing a financial guarantee or a cash deposit equal to the value of the Due Tax if and when requested by the Authority, in the followingcases:

1) Temporaryadmission

2) Goods placed in a customs warehouse.

3) Goods intransit.

4) imported Goods intended to be re-exported by the samePerson.

Imported into a Designated Zone from a place outside theState.

Tax shall not be due on any Import of Goods where they are under an exemption from Customs duty under the following categories in accordance with the GCC Common CustomsLaw:
1. Goods imported by the military forces, and internal securityforces.
2. Personal effects and gifts accompanied bytravellers.
3. Used personal effect and household items transported by UAE nationals living abroad on returnor expats moving to live in the UAE for firsttime.
4. ReturnedGoods.
Where a Person imported Goods to the State through another Implementing State the Tax will not be dueon that Import, if the Authority establishes that Tax is due on the supply or transfer of Goods in that other ImplementingState.
The Authority may specify procedures to be followed by Importers and Customs Departments in respect of the Import of Goods.

Article (48)

Calculation of Tax under the Reverse Charge Mechanism on import of Concerned Goods or Concerned Services

For the purposes of import of Concerned Goods, Clause (1) of Article (48) of the Decree-Law shall applyif the following conditions aremet:
1. At the time of Import, the Taxable Person can demonstrate that they are registered forTax.
2. The Taxable Person has sufficient details for the Authority to verify the Import and the Tax whichshall be due on the Import and is able to provide these asrequired.
3. The Taxable Person has provided the Authority with its own Customs registration number issued by the competent Customs Department for that Import, such Customs Departments to verify the Importsubject to the rules set by theAuthority.
4. The Taxable Person has cooperated with, and complied with any rules imposed by, the Authorityin respect of the Import.
Where the conditions mentioned in Clause (1) of this Article are not met, the Taxable Person shallaccount for Tax in respect of the Import in accordance with Clause (1) of Article 50 of thisDecision.
Where a Taxable Person who has a Place of Residence in the State receives a supply of Goods or Services with a Place of Supply in the State, from a supplier who does not have a Place of Residence in the Stateand does not charge Tax on that supply, the supply shall be treated as being of Concerned Goods or Concerned Services subject to Clause (1) of Article (48) of theDecree-Law.
Where Clause (1) of Article (48) of the Decree-Law applies, the Taxable Personmust:
1. Account for Tax on the value of the Concerned Goods or Concerned Services at the rate which would be applicable if the supply of the Concerned Goods or Concerned Services was made by a Taxable Person within theState.
2. Declare and pay the Due Tax in the Tax Return which relates to the Tax Period in which the Dateof Supply for the Concerned Goods or Concerned Services tookplace.
Where a Taxable Person accounts for Due Tax in accordance Clause (1) of Article (48) of theDecree-Law, the Taxable Person shall keep the following documents relating to thesupply:
1. The supplier’s invoice showing details and the Consideration paid for the Concerned Goods or ConcernedServices.
2. In the case of Concerned Goods, a statement from the relevant Customs Department showing details and the value of the ConcernedGoods.

Article (49)

Payments for Goods Transferred to another Implementing States

For the purposes of Clause (2) of Article (48) of the Decree-Law, the Taxable Person must make a payment of the Due Tax by using the payment method specified by theAuthority.
Unless expressly approved by the Authority to defer the payment of Due Tax, the payment referred toin Clause (1) of this Article shall be made at the time or before the Import of the Goods as directed by the Authority.

Article (50)

Imports by Unregistered Persons

Where Concerned Goods are imported by a Person not registered for Tax or where the Taxable Person does not meet the conditions in Clause (1) of Article (48) of this Decision, Tax shall be paid to the Authority by or on behalf of the Person before the Goods may bereleased.
The Customs Departments shall cooperate with the Authority to ensure that Payable Tax on Import hasbeen settled before releasing ofGoods.
Tax referred to in Clause (1) of this Article must be settled using the payment method specified by the Authority.
For the purposes of Clause (1) of this Article, where a Person who is not registered for Tax imports Goodsis using an agent who acts on behalf of the Person for the purposes of importing the Goods into the State and who is registered for Tax in the State, the agent shall be responsible for the payment of the Tax in respect of the Import ofGoods.
The obligation on the agent under Clause (4) of this Article to pay Tax on behalf of another Person shallbe met as part of the agent’s Tax Return and pay Tax as though he imported the goodshimself.
An agent who has paid tax in accordance with Clause (4) of this Article shall not recover as Input Tax any Tax paid on behalf of another Person in accordance with obligations set out in thisArticle.
Where an agent has paid Tax on behalf of another Person is accordance with this Article, it shall issuea statement to that other Person which contains, at the minimum, all of the followingdetails:
1. The name, address, and Tax Registration Number of theagent.
2. The date upon which the statement isissued.
3. The date of Import of the relevant Goods.
4. A description of the importedGoods.
5. The amount of Tax paid by the agent to the Authority in respect of the importedGoods.
The statement issued by the agent to a Person in accordance with this Article shall be treated as a Tax Invoice for the purposes of the documentation requirements in paragraph (a) of Clause (1) of Article (55)of theDecree-Law.

Title Nine DesignatedZones Article (51) Designatedzones

Any Designated Zone specified by a decision of the Cabinet shall be treated as being outside the Stateand outside the Implementing States, subject to the followingconditions:
1. The Designated Zone is a specific fenced geographic area and has security measures and Customs controls in place to monitor entry and exit of individuals and movement of goods to and from thearea.
2. The Designated Zone shall have internal procedures regarding the method of keeping, storingand processing of Goodstherein.
3. The operator of the Designated Zone complies with the procedures set by theAuthority.
Where the Designated Zone changes the manner of operating or no longer meets any of the conditions imposed on it that led to it being specified as a Designated Zone under the Cabinet Decision, it shallbe treated as if being inside theState.
The transfer of Goods between Designated Zones shall not be subject to Tax if the following two conditions aremet:
1. Where the Goods, or part thereof, are not released, and are not in any way used or altered duringthe transfer between the Designated Zones.
2. Where the transfer is undertaken in accordance with the rules for customs suspension according to GCC Common Customs Law.
Where Goods are moved between Designated Zones, the Authority may require the owner of the Goodsto provide a financial guarantee for the payment of Tax, which that Person may become liable for should the conditions for movement of Goods not bemet.
Where a supply of Goods is made within a Designated Zone to a Person to be used by him or a thirdperson, then the place of supply shall be the State unless the Goods are to be incorporated into, attached to or otherwise form part of or are used in the production or sale of another Good located in the same Designated Zone which itself is not consumed.
The Place of supply of Services is considered to be inside the State if the place of supply is inthe Designated Zone.
The Place of supply of water or any form of energy shall be considered to be inside the State if the placeof supply is in a DesignatedZone.
Goods located in a Designated Zone which the owner has not paid Tax on will be treated as Imported into the State by the ownerif:
1. The Goods are consumed by the owner unless the Goods are incorporated into, attached to orotherwise form part of or are used in the production of another Good located in a Designated Zone which itself is notconsumed.
2. The Goods are unaccountedfor.
Any Person established, registered or which has a Place of Residence in a Designated Zone shall bedeemed to have a Place of Residence in the State for the purposes of theDecree-Law.

Title Ten Calculation of Due Tax

Article (52)

Input Tax Recovery in Respect of Exempt Supplies

Supplies referred to in paragraph (c) of Clause (1) of Article (54) of the Decree-Law are the supplies of financial Services, where the place of supply of these Services is treated as outside the State and the Recipient of Services is outside the State at the time when the Services areperformed.
For the purpose of Clause (1) of this Article a Person is “outside the State” even if they are present in the State, provided it is only a short-term presence in the State of less than a month, or that his presence is not effectively connected with thesupply.
Any Tax paid by a Person in another Implementing State on the Import of Goods to the State through that Implementing State or on the supply of Goods to this Person in that Implementing State where the Goods are then transferred to the State, is recoverable in the State if the relevant Goods will be used or areintended to be used in accordance with Clause (1) of Article 54 of the Decree-Law and the following conditions are satisfied:
1. The Taxable Person keeps evidence that he has paid Tax in another Implementing State in respect of the relevantGoods.
2. The Taxable Person has not recovered the Tax paid in any other ImplementingState.
3. The Taxable Person has complied with any additional reporting requirement that the Authority may specify.
Where the first supply of a residential building by a Taxable Person is by way of lease which is zero-rated in accordance with provisions of the Decree-Law, the Taxable Person may recover Input Tax in full in respect of that supply regardless of any future intention to make later exempt supplies in respect of that residential building.

Article (53)

Non-recoverable Input Tax

Input Tax shall be non-recoverable if it is incurred by a Person in respect of the following TaxableSupplies:
1. Where the Person is not a Government Entity as specified in a Cabinet Decision in accordance with Article (10) and (57) of the Decree-Law, and there is provision of entertainment services to anyonenot employed by the Person, including customers, potential customers, officials, or shareholder or other owners orinvestors.
2. Where a motor vehicle was purchased, rented or leased for use in the Business and is available for personal use by anyPerson.
3. Where Goods or Services were purchased to be used by employees for no charge to them and fortheir personal benefit including the provision of entertainment services, except in the followingcases:

1) where it is a legal obligation to provide those Services or Goods to those employees underany applicable labour law in the State or DesignatedZone.

2) it is a contractual obligation or documented policy to provide those services or goods to those employees in order that they may perform their role and it can be proven to be normalbusiness practice in the course of employing thosepeople;

3) where the provision of goods or services is a deemed supply under the provisions of the Decree- Law.

For the purposes of thisArticle:
1. The phrase “entertainment services” shall mean hospitality of any kind, including the provision of accommodation, food and drinks which are not provided in a normal course of a meeting, accessto shows or events, or trips provided for the purposes of pleasure orentertainment.
2. The phrase “motor vehicle” shall mean a road vehicle which is designed or adapted for theconveyance of no more than 10 people including the driver. A motor vehicle shall exclude a truck, forklift, hoist or other similarvehicle.
Provision of catering and accommodation services shall not be treated as entertainment services where itis provided by a transportation service operator, such as an airline, to passengers who have beendelayed.
A motor vehicle shall not be treated as being available for private use if it is within any of the following categories:
1. a taxi licensed by the competent authority within theState;
2. a motor vehicle registered as, and used for purposes of an emergency vehicle, including by police,fire, ambulance, or similar emergencyservice;
3. a vehicle which is used in a vehicle rental business where it is rented to acustomer.

Article (54) Special cases of Input tax

The amount of Recoverable Tax that can be reclaimed by a Taxable Person in the Tax Period in relationto the supply of Goods or Services made to him, is the amount of Input Tax that relates to the portion of Consideration in respect of the supply that has been paid during that TaxPeriod.
For the purposes of paragraph (b) of Clause (1) of Article (55) of the Decree-Law, a Taxable Person shall be treated as having made a payment of Consideration for a supply to the extent that the TaxablePerson

intends to make the payment before the expiration of six months after the agreed date for the payment for the supply.

Title Eleven Apportionment of Input Tax

Article (55) Apportionment of Input Tax

Where there are quarterly Tax Periods, the Tax year shall be asfollows:
1. Where a Taxable Person’s Tax Period ends on 31 January and quarterly thereafter, the TaxablePerson’s Tax year shall end on 31 January of everyyear.
2. Where a Taxable Person’s Tax Period ends on last day of February and quarterly thereafter, the Taxable Person’s Tax year shall end on the last day of February of everyyear.
3. Where a Taxable Person’s Tax Period ends on 31 March and quarterly thereafter, the TaxablePerson’s Tax year shall end on 31 March of everyyear.
Where the Tax Period is 12 months, the Tax year shall be the same as the Tax Period.
Where the Tax Period is 1 month, the Tax year shall be the total Tax Periods in the year ending on lastday of the calendar year.
In any other case where Clauses (2) and (3) do not apply, the Authority shall specify the Taxyear.
To determine the Input Tax that could be recoverable, the Taxable Person shall apportion Input Tax as follows:
1. Input Tax on supplies that wholly relate to supplies as specified in Clause (1) of Article (54) ofthe Decree-Law made by the Taxable Person shall be recoverable infull.
2. Input Tax that does not relate to supplies as specified in Clause (1) of Article (54) of the Decree-Law made by the Taxable Person shall not be recoverable unless provisions allowotherwise.
3. Input Tax that partly relates to supplies as specified in Clause (1) of Article (54) of the Decree-Law and partly not, shall be apportioned in accordance with Clause (6) of this Article and only that part that relates to supplies as specified in Clause (1) of Article (54) of the Decree-Law shall berecoverable.
The Input Tax that could be recoverable shall be calculated as follows:
1. The Taxable Person shall calculate the percentage of Recoverable Tax calculated by reference toArticle

(54) of the Decree-Law to the sum of Recoverable Tax and non-Recoverable Tax for the TaxPeriod.

The percentage calculated under paragraph (a) of this Clause shall be rounded to the nearest whole number.
The percentage calculated under paragraph (b) of this Clause shall be multiplied by the amount of Input Tax referred to in paragraph (c) of Clause (5) of this Article to establish the recoverable portion of that InputTax.

The calculations referred to above shall be undertaken in respect of each Tax Period where InputTax incurred relates to making Exempt Supplies or to activities that are not in the course ofBusiness.
At the end of each Tax year the Taxable Person shall undertake the calculation mentioned in Clause (6)of this Article, but in respect of the entire Tax year just ended in the first Tax Period of its subsequent Tax year.
The Input Tax properly recoverable for the Tax year just ended as described in Clause (8) of this Article shall be compared to the Input Tax amount actually recovered in all the Tax Periods making up the Tax year, and an adjustment to the Recoverable Tax shall be made in the Tax Period mentioned in Clause(8).
If the difference in any Tax year between the Recoverable Tax as calculated under this Article and the Recoverable Tax which would arise if a calculation was made which reflects the actual use of the Goods and Services to which the Input Tax relates, exceeds AED 250,000 (two hundred fifty thousand dirhams), the Taxable Person shall, in the Tax Period referred to in Clause (8) of this Article, make an adjustment to the Input Tax in respect of the difference.
Where the application of the calculations mentioned in this Article would give a result which the Taxable Person considers would not reflect the actual extent to which the Input Tax relates to making Taxable Supplies, he may apply to the Authority to authorise the use of an alternative basis of calculation basedon the list of accepted mechanisms issued by theAuthority.
The Authority may accept that the Taxable Person may use an alternative mechanism of apportionmentof input tax than that referred to in this Article from such future date and as per any further conditions as determined by theAuthority.
The Taxable Person may only apply to change the alternative mechanism with effect from at least two Tax years after he was first approved to useit.
The Authority may request such information from the Taxable Person as it believes is necessary to makea decision regarding application made under Clause (11) of thisArticle.
If the Authority accepts the application made under Clause (11) of this Article, it shall issue aNotification to the Taxable Person setting out the alternative calculation method and conditions for using of such method.

Article (56)

Adjustment of Input Tax Post-Recovery

If Input Tax has been recovered because it was attributed to supplies as specified in Clause (1) ofArticle

(54) of the Decree-Law but, before the consumption of the Goods or Services upon which that InputTax

was incurred the Input Tax became not so attributable, then the Taxable Person shall be required to repay that Input Tax.

If Input Tax has not been recovered because it was not attributed to supplies specified in Clause (1) of Article (54) of the Decree-Law but, before the consumption of the Goods or Services upon which thatInput Tax was incurred, the Input Tax became attributable to supplies as specified in Clause (1) of Article (54) of the Decree-Law, then the Taxable Person shall be able to recover Input Tax attributable to the use of the Goods or Services for making suchsupplies.
If Input Tax has been treated as subject to apportionment to calculate the Input Tax that could be recovered, but before the consumption of the Goods or Services upon which that Input Tax was incurred, the use ofthat Input Tax changes, then it shall be adjusted as follows:
1. If it becomes attributable to supplies as specified in Clause (1) of Article (54) of the Decree-Law then the Taxable Person shall be able to recover Input Tax not previously recovered to the extent that it is attributable to the use of the Goods or Services for making suchsupplies.
2. If it ceases to be attributable to any supplies specified in Clause (1) of Article (54) of the Decree-Law then the Taxable Person shall be required to repay that InputTax.
The adjustments for change in use of Goods or Services under this Article shall be made only if all ofthe following conditions aremet:
1. The change in use occurred within five years of the Date of Supply of the relevant Goods andServices.
2. The Taxable Person is not required to adjust the same Input Tax under mechanisms provided inArticles

(55) and (57) of this Decision in which case those mechanisms willapply.

Title Twelve Capital Asset Scheme

Article (57)

Assets Considered Capital Assets

A Capital Asset is a single item of expenditure of the Business amounting to AED 5,000,000 or more excluding Tax, on which Tax is payable and which has estimated useful life equal or longerthan:
1. 10 years in case of a building or a partthereof.
2. 5 years for all Capital Assets other than buildings or partsthereof.
Items of stock, which are for resale, shall not be treated as CapitalAssets.
Expenditure consisting of smaller sums which collectively amount to AED 5,000,000 or more shall be treated as a single item of expenditure of AED 5,000,000 or more for the purposes of this Article wherethe sums are staged payments for any of thefollowing:
1. For the purchase of abuilding.
2. For the construction of abuilding.
3. In relation to an extension, refurbishment, renewal, fitting out, or other work undertaken to a building, except that where there is a distinct break between any such works being undertaken they shall betaken to be separate items ofexpenditure.
4. For the purchase, construction, assembly or installation of any goods or immovable propertywhere components are supplied separately forassembly.

Article (58)

Adjustments under the Capital Assets Scheme

A Capital Asset eligible for the Capital Asset Scheme shall be monitored and the Input Tax incurred shallbe adjusted, as required in accordance with the provisions of this Article, over a period of either (10) ten consecutive years for buildings or parts thereof or (5) five consecutive years for other Capital Assets, commencing on the day on which the owner first uses the Capital Asset for the purposes of itsBusiness.
Notwithstanding Clause (1) of this Article, if a Capital Asset is destroyed, sold, or otherwise disposed of before the end of the period referred to in Clause (1) of this Article, the Capital Asset Scheme shall ceasein respect of the asset in the Tax year in which the asset was destroyed, sold or disposedof.
The Tax year in which the Capital Asset is acquired shall be treated as Year 1 for the purposes of theCapital AssetScheme.
A Taxable Person shall keep a Capital Asset register and record therein the Input Tax incurred on the Capital Asset in Year 1 (represented by “W” in this Article) as well as details of any adjustments madeto the Input Tax calculations under thisArticle.
The Input Tax recovered on the Capital Asset in Year 1 after any adjustment that may be due underArticle

(58) of the Decree-Law shall be recorded together with the percentage that gave rise to that recovery (referred to as “X” in this Article).

At the end of each year from Year 2 onwards, the Taxable Person shall calculate the percentage of Recoverable Tax for that Capital Asset for that year in accordance with Article (58) of the Decree-Law (referred to as “Q” in thisArticle).
If Q is not equal to X, the Taxable Person shall perform the calculation described in Clauses (8) to (11) of this Article, and shall make an adjustment to his InputTax.
The Taxable Person shall calculate an amount (referred to as “R” in this Article)as:
1. One tenth of W multiplied by Q if the Capital Asset is a building or a part thereof;or
2. One fifth of W multiplied by Q if the Capital Asset is not a buildings or a partthereof.
The Taxable Person shall calculate an amount (referred to as “Z” in this Article)as:
1. One tenth of W multiplied by X if the Capital Asset is a building or a partthereof.
2. One fifth of W multiplied by X if the Capital Asset is not a buildings or a partthereof.
Where R is more than Z, the Taxable Person shall increase his Input Tax by thedifference.
Where R is less than Z, the Taxable Person shall reduce his Input Tax by thedifference.
If the Capital Asset is disposed of by the Taxable Person in any year other than the final year or theTaxable Person deregisters from Tax and is required to account for tax on the asset as a Deemed Supply, the use to which the Capital Asset is deemed to have been put in any remaining years willbe:
1. For making Taxable Supplies, where it is disposed of by way of a supply or Deemed Supply thatis subject to Tax or would be subject to Tax were it to be made in the State.
2. For making Exempt Supplies, where it is disposed of by way of a supply that is exempt or wouldbe exempt were it to be made in theState.
3. Not in the course of conducting Business, where is it disposed of by way of a transaction that is not deemed as supply in the course of Business, unless it is deemed as a supply according to the meaning provided in Clause (2) of Article (7) of theDecree-Law.
Where a Taxable Person transfers his Capital Assets as part of a transfer of his Business or a part thereof according to Clause (2) of Article (7) of the Decree-Law, or to become a member of a Tax Group, or to leave a Tax Group and immediately become a Taxable Person on a stand-alone basis, then the Tax year then applying shall end on the day the Taxable Person transfers the Business or part of the Business, or becomes or ceases to be part of a Tax Group. On the next day, the next Tax year shall commence with the owner of the CapitalAssets.
Where a Person who registers for Tax has already owned a Capital Asset for the purpose of his Business before registration for Tax, Year 1 shall be deemed to have commenced on the date of first use by that Person.
For the purposes of Clauses (12) and (13) of this Article, any adjustments that may be required in respect of any such remaining years shall be included in the Tax Return relating to the Tax Period in which theCapital Asset is disposedof.
Any adjustments other than required under Clauses (12) and (13) of this Article shall be made in theTax Period mentioned in Clause (8) of Article (55) of thisDecision.

Title Thirteen

Tax Invoices and Tax Credit Notes Article (59)

Tax invoices

A Tax Invoice shall contain all of the followingparticulars:
1. The words “Tax Invoice” clearly displayed on theinvoice.
2. The name, address, and Tax Registration Number of the Registrant making thesupply.
3. The name, address, and Tax Registration Number of the Recipient where he is aRegistrant.
4. A sequential Tax Invoice number or a unique number which enables identification of the Tax Invoice and the order of the Tax Invoice in any sequence ofinvoices.
5. The date of issuing the TaxInvoice.
6. The date of supply if different from the date the Tax Invoice wasissued.
7. A description of the Goods or Servicessupplied.
8. For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax andthe amount payable expressed inAED.
9. The amount of any discountoffered.
10. The gross amount payable expressed inAED.
11. The Tax amount payable expressed in AED together with the rate of exchange applied where the currency is converted from a currency other than the UAEdirham.
12. Where the invoice relates to a supply under which the Recipient of Goods or Recipient of Services is required to account for Tax, a statement that the Recipient is required to account for Tax, and a reference to the relevant provision of theDecree-Law.
A simplified Tax Invoice shall contain all of the followingparticulars:
1. The words “Tax Invoice” clearly displayed on theinvoice.
2. The name, address, and Tax Registration Number of the Registrant making thesupply.
3. The date of issuing the TaxInvoice.
4. A description of the Goods or Servicessupplied.
5. The total Consideration and the Tax amountcharged.
If there are or will be sufficient records available to establish the particulars of a supply, a Taxable Personis not required to issue a Tax Invoice for the supply where the supply is a wholly zero-ratedsupply.
Where a Taxable Person is required to issue a Tax Invoice, the Tax Invoice must meet the requirementsof Clause (1) of thisArticle.
As an exception to Clause (4) of this Article, the Taxable Person may issue a Tax Invoice that meetsthe requirements of Clause (2) of this Article in either of the followingsituations:
1. Where the Recipient of Goods or Recipient of Services is not aRegistrant.
2. Where the Recipient of Goods or Recipient of Services is a Registrant and the Consideration forthe supply does not exceed AED10,000
A Taxable Person shall not issue separate Tax Invoices in respect of supplies where he makes more than one supply of Goods or Services to the same Person and those supplies are included on a summary Tax Invoice issued to the Recipient of Goods or Recipient of Services in the same calendar month as the Date of Supply of thosesupplies.
Where the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a TaxInvoice be issued by the Taxable Person, the Authority may determine that, subject to any conditions that the Authority may considernecessary:
1. Any of the particulars specified in Clauses (1) or (2) of this Article shall not be contained on aTax Invoice.
2. A Tax Invoice is not required to be issued in certaincases.
The Taxable Person may issue a Tax Invoice by electronic means providedthat:
1. The Taxable Person must be capable of securely storing a copy of the electronic Tax Invoicein compliance with the record keepingrequirements.
2. The authenticity of origin and integrity of content of the electronic Tax Invoice should beguaranteed.
Where a Recipient agrees to raise a Tax Invoice on behalf of a Registrant Supplier in respect of a supplyof Goods or Services, that document shall be treated as if it had been issued by the supplier if the following conditions aremet:
1. The Recipient of the Goods or Services is aRegistrant.
2. The supplier and the Recipient agree in writing that the supplier shall not issue a Tax Invoice inrespect of any supply to which this Clauseapplies.
3. The Tax Invoice shall contain the particulars required under Clause (1) of thisArticle.
4. The words “Tax Invoice raised by buyer” are clearly displayed on the TaxInvoice.
Where a Tax Invoice is issued pursuant to Clause (9) of this Article, any invoice issued by the Supplier in respect of that supply shall be deemed not to be a TaxInvoice.
Where an agent who is a Registrant makes a supply of Goods and Services for and on behalf of the principal of that agent, that agent may issue a Tax Invoice in relation to that supply as if that agent had made the supply, and provided that the principal shall not issue a Tax Invoice.
Where the Supply of Goods or Services is considered as supplied in an Implementing State, the Taxable Person must include the following additional particulars in the documentissued:
1. The tax registration number of the Recipient of Goods or Services issued to him by the competent authority of the Implementing State in which the supply is treated as takingplace.
2. A statement identifying the supply as between the State and an ImplementingState.
3. Any other information specified by theAuthority.

Article (60) Tax Credit Note

The Tax Credit Note shall contain thefollowing:
1. The words “Tax Credit Note” clearly displayed on theinvoice.
2. The name, address, and Tax Registration Number of the Registrant making thesupply.
3. The name, address, and Tax Registration Number of the Recipient where he is aRegistrant.
4. The date of issuing the Tax CreditNote.
5. The value of the supply shown on the Tax Invoice, the correct amount of the value of the supply,the difference between those two amounts, and the Tax charged that relates to that difference inAED.
6. A brief explanation of the circumstances giving rise to the issuing of the Tax CreditNote.
7. Information sufficient to identify the supply to which the Tax Credit Noterelates.
Where, on application by a Taxable Person, the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a Tax Credit Note be issued by the Taxable Person, the Authority maydetermine any of the following, subject to any conditions that the Authority may considernecessary:
1. Any one or more of the particulars specified in Clause (1) of this Article shall not be contained on a Tax CreditNote.
2. A Tax Credit Note is not required to be issued.
The Taxable Person may issue a Tax Credit Note by electronic means providedthat:
1. The Taxable Person must be capable of securely storing a copy of the electronic Tax Credit Notein compliance with the record keepingrequirements.
2. The authenticity of origin and integrity of content of the electronic Tax Credit Note should be guaranteed.
Where a Recipient of Goods or Recipient of Services agrees to raise a Tax Credit Note on behalf of a Registrant Supplier in respect of a supply of Goods or Services, that document shall be treated as if ithad been issued by the supplier if the following conditions aremet:
1. The Recipient of Goods or Recipient of Services is a Registrant.
2. The Supplier and the Recipient of Goods or Recipient of Services agree that the Supplier shall not issue a Tax Credit Note in respect of any supply to which this Clauseapplies.
3. The Tax Credit Note shall contain the particulars required under Clause (1) of thisArticle.
4. The words “Tax Credit Note created by buyer” are clearly displayed on the Tax CreditNote.
Where a Tax Credit Note is issued pursuant to Clause (4) of this Article, any tax credit note issued bythe supplier in respect of that supply shall be deemed not to be a Tax CreditNote.
Where an agent who is a Registrant makes a supply of Goods and Services for and on behalf of the principal of that agent, that agent may issue a Tax Credit Note in relation to that supply as if that agent had made the supply, and provided that the principal shall not issue a Tax CreditNote.
Where approval has been granted by the Authority under Clause (2) of this Article, that approval may be withdrawn at any time where the Authority considers that the conditions of that approval have not beenmet.

Article (61) Fractions of Fils

Where the Tax chargeable on a supply is calculated to a fraction of a Fils, the Taxable Person is permitted to round the amount to the nearest Fils on a mathematical rounding.

Title Fourteen

Tax Returns and Tax Periods Article (62)

Length of tax period

The standard Tax Period applicable to a Taxable Person shall be a period of three calendar monthsending on the date that the Authoritydetermines.
As an exception to Clause (1) of this Article, the Authority may assign a Person or class of Persons a shorter or longer Tax Period where it considers that a non-standard Tax Period length is necessary or beneficialto:
1. Reduce the risk of Tax Evasion.
2. Enable the Authority to improve the monitoring of compliance or collection of Taxrevenues.
3. Reduce the administrative burden on the Authority or the compliance burden on a Person or classof Persons.
Where a Taxable Person is assigned the standard Tax Period, he may request that the Tax Period endswith the month as requested by him, and the Authority may accept such request at itsdiscretion.

Article (63)

Tax Periods in the Case of Loss of Capacity

Where a Person becomes an incapacitated Person, his current Tax Period will end on the day beforethe Person became incapacitated Person. A new Tax Period will commence on the day the Person became incapacitated Person in the name of the Legal Representative.
For the purposes of Clause (1) of this Article “incapacitated Person” means a Registrant who dies, orgoes into liquidation or receivership, or becomes bankrupt orincapacitated.
The Legal Representative will, for the purposes of the new Tax Period referred to in Clause (1) and subsequent Tax Periods, be treated as the Registrant himself for the purposes of the Decree-Law and this Decision for the period ofincapacitation.

Article (64)

Tax Return and Payment

A Tax Return must be received by the Authority no later than the 28th day following the end of theTax Period concerned or by such other date as directed by theAuthority.
A Person whose registration has been cancelled must provide a final Tax Return for the last Tax Period for which he was registered.
A Taxable Person shall settle Payable Tax in relation to a Tax Return using the means specified by the Authority so that it is received by the Authority no later than the date specified in Clause (1) of thisArticle.
Where Recoverable Tax for a Tax Period exceeds Due Tax for the Tax Period, the excess RecoverableTax may be repaid to the Taxable Person in accordance with the relevant provisions in the Decree-Law and the Federal Law No. (7) of2017.
A Tax Return must contain such details as the Authority may require and, at the minimum, allow for the following information to beincluded:
1. The name, address and the TRN of theRegistrant;
2. The Tax Period to which the Tax Return relates.
3. The date ofsubmission.
4. The value of Taxable Supplies made by the Person in the Tax Period and the Output Taxcharged.
5. The value of Taxable Supplies subject to the zero rate made by the Person in the TaxPeriod.
6. The value of Exempt Supplies made by the Person in the TaxPeriod.
7. The value of any supplies subject to Clauses (1) and (3) of Article (48) of theDecree-Law.
8. The value of expenses incurred in respect of which the Person seeks to recover Input Tax and the amount of RecoverableTax.
9. The total value of Due Tax and Recoverable Tax for the TaxPeriod.
10. The Payable Tax for the TaxPeriod.

Title Fifteen

Recovery of Excess Tax Article (65)

Recovery of Excess Tax

If the Taxable Person has excess Recoverable Tax for a Tax Period and has made a request to the Authority by the means specified by the Authority to be repaid the amount of the excess, then the Authority shall repay the amount to the Taxable Person within the timelines and according to the procedures specified in the Federal Law No. (7) of 2017 on Tax Procedures.

Title Sixteen

Other Provisions Relating to Recovery Article (66)

New residence

Where a Person owns or acquires land in the State on which he builds, or commissions the construction of, his own residence, he shall be entitled to make a claim to the Authority to repay the Tax on the expenses of constructing theresidence.
For the purposes of Clause (1) of thisArticle:
1. The claim may only be made by a natural Person who is a national of theState.
2. The claim must relate to a newly constructed building to be used solely as residence of the Person orthe Person’sfamily.
3. The claim may not be made in connection with a building that will not be used solely as a residenceby the Person or the Person’s family, for example if it is to be used as a hotel, guest house, hospital or for any other purpose not consistent with it being used as aresidence.
The refund claim under this Article must be lodged within 6 months from the date of completion of the newly built residence. For the purposes of this Clause, a newly built residence is considered completedat the earlier of the date the residence becomes occupied, or the date when it is certified as completed by a competent authority in the State, or as may otherwise be stipulated by theAuthority.
A refund claim must be submitted to the Authority in such manner and containing such details asthe Authority maystipulate.
Where the Authority has repaid Tax in accordance with this Article, and following the receipt of such repayment the Person breached the condition in paragraph (c) of Clause (2) of this Article, the Authority may require the Person to repay the amount of Tax that was recovered byhim.
The categories of expenses on which the Person may claim a repayment of Tax under this Articleare:
1. Services provided by contractors, including services of builders, architects, engineers, and othersimilar services necessary for the successful construction ofresidence.
2. Building materials, being goods of a type normally incorporated by builders in a residential buildingor its site, but not including furniture or electricalappliances.

Article (67) Business visitors

The Authority shall implement a Businesses VAT Refund Scheme for Foreign Businesses to allow the repayment of Tax on expenses incurred in the State by a foreign entity which has no Place ofEstablishment or Fixed Establishment in the State or the Implementing State, and is not a TaxablePerson.
For the purpose of this Article, a “foreign entity” is any Person that carries on a Business as defined in this Decision and is registered as an establishment with a competent authority in the jurisdiction in which he is established.
A foreign entity is not entitled to make a claim under the VAT Refunds for Foreign Businesses Scheme in the followingcases:
1. If it makes supplies which have a place of supply in the State, unless the Recipient of Goods or Recipient of Services is obliged to account for the Tax on those supplies in accordance with Clause(1) of Article (48) of theDecree-Law.
2. If the Input Tax relates to Goods or Services for which the Tax is not recoverable in accordance with Article (53) of thisDecision.
3. If the foreign entity is from a country that does not in similar circumstances provide refunds ofvalue added tax to entities that belong to theState.
A foreign tour operator is not entitled to make a claim under the VAT Refunds for ForeignBusinesses Scheme in connection with undertaking activities as a touroperator.
The claim for any refund shall be made on an electronic form as will be provided for the purpose by the Authority.
The claim form shall contain such particulars as may be required by the Authorityincluding:
1. Name and address of the foreignentity.
2. Nature of activities of the foreignentity.
3. Details of the registration of the foreign entity with the competent authority in the country where it is established.
4. Description of reasons for incurring expenses in theState.
5. Description of activities undertaken in theState.
6. Details of expenses incurred in the State during the period of theclaim.
The claim shall be accompanied by such documents or other evidence as may be required by theAuthority.
The period of the claim shall be 12 calendarmonths.
The minimum claim amount of Tax that may be submitted under VAT Refunds for ForeignBusinesses Scheme shall be AED2,000.
As an exception to Clause (1) and Paragraph (c) of Clause (3) and Clause (8) of this Article, Businesses resident in any GCC State that is not considered to be an Implementing State according to the Decree-Law and this Decision, may submit an application for refund of Tax incurred on Goods and Services suppliedto them in theState.

Article (68) Tourist visitors

The Cabinet may issue a decision introducing the Tax Refunds for Tourists Scheme specifyingthe following:
1. The date on which the Scheme comes intoeffect.
2. The mechanism for taxrefunds.
3. Limitations on claiming taxrefunds.
4. Processes for any verifications to be undertaken under theScheme.
5. Any other conditions or procedures that the Cabinet considers necessary for operation of theScheme.
The following conditions shall apply to the Tax Refunds for TouristsScheme:
1. The Goods which are subject to the Tax Refunds for Tourists Scheme must be supplied to anoverseas tourist who is in the State during the purchase of the Goods from thesupplier.
2. At the Date of Supply, the overseas tourist intends to depart from the State within 90 days fromthat date, accompanied by theGoods.
3. The relevant Goods are exported by the overseas tourist to a place outside the ImplementingStates within 3 months from the Date of Supply, subject to such conditions and verifications as may be imposed by theAuthority.
The phrase “overseas tourist” means any natural Person who is not resident in any of the Implementing States and who is not a crew member on a flight or aircraft leaving an ImplementingState.
The Authority may publish a list of Goods that shall not be subject to Tax Refunds for TouristsScheme.

Article (69) Foreign Governments

Where Tax is incurred by foreign governments, international organisations, diplomatic bodies andmissions, or by an official thereof, the foreign governments, international organisations, diplomatic bodies and missions may submit a claim on a form issued by the Authority requesting repayment of the Taxcharged.
The application of Clause (1) of this Article is subject to the followingconditions:
1. Goods and Services are acquired exclusively for officialuse.
2. The country in which the relevant foreign government, international organisation, diplomatic body or mission is established or has its official seat excludes the same type of entities that belong to theState from the burden of any Tax in thatcountry.
3. The refund claim is consistent with the terms of any international treaty or other agreement concerning the liability to tax of such a foreign government, international organisation, diplomatic body ormission.
4. The official of a foreign government, international organisation, diplomatic body or mission who benefits from the refund should not hold UAE Nationality or have a residence visa under the sponsorship of an entity other than the foreign government, international organisation, diplomaticbody or mission itself, and should not carry out any Business in theState.

Title Seventeen Article (70) Transitional rules

For the purposes of paragraph (e) of Clause (1) of Article (80) of the Decree-Law, “acceptance bythe Recipient of Goods” means the point at which the Recipient of Goods considers that the Supplier has completed his obligations tohim.
Where Clause (1) of Article (80) of the Decree-Law applies, the Date of Supply shall be the effective date of the Decree-Law only in respect of the amounts of Consideration received or specified in the invoice issued before the Decree-Law came intoeffect.
In the case of Clause (3) of Article (80) of the Decree-Law, a supply shall be considered to have taken place in accordance with the followingprovisions:
1. For supplies to which Article (25) of the Decree-Law applies, the Date of Supply shall be determined in accordance with Clauses (1) to (6) of thatArticle.
2. For supplies to which Article (26) of the Decree-Law applies, the supply shall be treated as takingplace in accordance with the rules in thatArticle.
For the purpose of Clause (3) of this Article, where the Date of Supply has been triggered in respect of a supply of a Good or a Service and the part of the supply of such Good or Service was before the Decree- Law coming into effect and partly after, the Date of Supply shall be treated as taking place after the Decree- Law comes into effect for that part of the supply actually taking place after thatdate.
A payment of Consideration before the date the Decree-Law comes into effect shall be disregarded in determining whether a supply takes place before that date if, or to the extent that, it appears to the Authority that it would not have been so made but for theTax.
In the case of Clause (3) of Article (80) of the Decree-Law, the Consideration shall be treated as exclusive of Tax and the Recipient of Goods or Recipient of Services shall be obligated to pay the VAT in additionto the Consideration if all of the following conditions aremet:
1. Where the Recipient of Goods or Recipient of Services is aRegistrant.
2. Where the Recipient of Goods or Recipient of Services has the right to recover Input Tax incurred onthe supply either in full or inpart.
Clause (6) of this Article shall only apply if, before the date the Decree-Law comes into effect, the supplier requests from the Recipient of Goods or Recipient of Services to confirm thefollowing:
1. Whether the Recipient of Goods or Recipient of Services is or expects to be a Registrant at the timethe Decree-Law comes intoeffect.
2. The extent to which the Recipient of Goods or Recipient of Services expects to be able to recoverTax incurred on thesupply.
Within 20 business days of receiving an information request under Clause (7) of this Article, theRecipient of Goods or Recipient of Services shall reply to the supplier in writing with the informationrequested.
The supplier may rely on the information provided as required by Clause (8) of this Article in determining the tax treatment of the supply. If the Recipient of Goods or Recipient of Services knowingly provides incorrect information that results in the Supplier having to treat the Consideration as inclusive of Tax, then the Recipient of Goods or Recipient of Services shall not be entitled to reclaim the Input Tax on thatsupply.
Where the Recipient of Goods or Recipient of Services has failed to provide the information in accordance with Clause (8) of this Article, the supplier may treat Consideration in respect of the supply as exclusiveof Tax, and request the Recipient of Goods or Recipient of Services to payTax.
The supplier and the Recipient of Goods or Recipient of Services shall both retain the records of therequest made under Clause (7) of this Article and the information provided under Clause (8) of thisArticle.
For the purposes of Clause (6) of this Article, where the Recipient of Goods or Recipient of Services ascertained that he can only recover Input Tax in part, the consideration for the supplies under thecontract shall be treated as exclusive of Tax only to the extent of the Input Tax recovery percentage that the Recipient of Goods or Recipient of Services discloses to the Supplier under Clause (8), and the remaining portion of the consideration relating to the Supply should be treated as Taxinclusive.
In all cases, the Supplier shall remain responsible for calculation of Tax and payment to theAuthority.
Where a Taxable Supply is treated as periodically or successively supplied, Tax shall not be charged on the portion of the Consideration that relates to a supply made before the date the Decree-Law comes intoeffect.
A GCC State shall be treated as an Implementing State according to the provisions of the Decree-Law and this Decision if the following conditions aremet:
1. Where the GCC State treats the State similarly as an Implementing State in its publishedlegislation.
2. Full compliance with the provisions of the Common VAT Agreement of the States of theGulf Cooperation Council(GCC).

Article (71)

Record-keeping Requirements

Subject to Clause (2) of this Article, any records required to be kept in accordance with the provisions ofthe Decree-Law must comply with timeframes, limitations and conditions for retention of records as specified in the Federal Law No. (7) of 2017 on Tax Procedures and its ExecutiveRegulations.
Any records related to a real estate required to be kept shall be held for a period of 15 years after the endof the Tax Period to which theyrelate.
In the case of a Government Entity that is listed by the Cabinet under Clause (2) of Article (72) of the Decree-Law, the Government Entitymay:
1. Refuse the Authority’s request to take any records or a copy of the same from the premises ofthe GovernmentEntity.
2. Put controls for the access of employees of the Authority to the records and the premises ofthe GovernmentEntity.
Where the Authority holds any records that belong to a Government Entity listed by the Cabinet under Clause (2) of Article (72) of the Decree-Law, the records shall be held in such manner that they can onlybe accessed by the employees of the Authority that are specifically authorised to view the records of that GovernmentEntity.

Article (72)

Record Keeping of the Supplies Made

The records of all Goods and Services supplied by the Taxable Person or on his behalf showing the Goods and Services, suppliers and their agents, shall be kept and retained in sufficient detail to enable the Authority to readily identify Goods and Services, suppliers, andagents.
Without prejudice to Article (78) of the Decree-Law, the Taxable Person who makes a Taxable Supply of Goods or Services in the State must keep records of the transaction to prove the Emirate in which the Fixed Establishment related to this supply islocated.
As an exception to Clause (2) above, if the Taxable Person who makes a Taxable Supply of Goods or Services does not have a Fixed Establishment in the State, the Taxable Person must keep records of the transaction to prove the Emirate in which the Supply isreceived.

Title Eighteen Closing Provisions Article (73)

The Authority shall have jurisdiction over the issuing of clarifications and guidance regarding the implementation of the provisions of this Decision.

Article (74) Repeal of Conflicting Provisions

Any provision violating or conflicting with the provisions of this Decision shall be abrogated.

Article (75) Publication and Coming into Force of the Decision

This Decision shall be published in the Official Gazette and shall come into effect on 1 January 2018 at the earlier of:

The time of opening of the business on 1 January2018.
7 am on 1 January2018.

Mohammad bin Rashid Al Maktoum Prime Minister

Issued by us:

On: 7 Rabi’ Alawal 1439 H.

Corresponding to: 26 November 2017

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