5 Major Developments in United Arab Emirates

5 Major Developments in United Arab Emirates

• FTA: Notification for Non-Registered Persons
• UAE Central Bank announces launch of ‘The Digital Dirham’ strategy
• VATGIT1: Input Tax Apportionment
• No tax penalties without Federal Tax Authority public Clarification – Rules the Dubai Tax Dispute Resolution Committee
• Revised Emirates’ Reporting Of E-Commerce Medium Supply

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Bad Debts (Relief for Underpaid Sales Invoices)

• Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases

Bookkeeping

• MoF issues Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of Supplies Made

• Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases

Composite Supply

• KPMG Fakhro GCC Tax News – 29 March 2023

Cryptocurrency and NFT

• UAE Central Bank announces launch of ‘The Digital Dirham’ strategy

Customs

• KPMG Fakhro GCC Tax News – 06 April 2023

• Dubai Customs Witnesses 22.3% Growth in Completed Refund Claims to 1.2 million in 2022

• KPMG Fakhro GCC Tax News – 09 March 2023

• Dubai Waives Customs Duty on Imported Goods Worth Up to AED 1,000

• $1,000 Prize for Top Innovative Ideas to Improve Customs Services in Dubai

• Dubai suspends new customs duty on international goods above Dh300

• Dubai Customs hosts “Future Foresight Forum”

• Crowe UAE GCC Tax Monday – 13 February 2023

• U.S. additions to Export Administration Regulations (EAR) entity list

• New UAE tax applies to all international deliveries

• Dubai Customs mandates attestation for imports valued above AED 10,000

• KPMG GCC Tax News – 11 January 2023

• Dubai reduces threshold for imposing customs duties on imports of consignments

• New customs duty now applicable on international shopping exceeding Dh300

Deduction (Input Tax Credit)

• Insights on Updated VAT Guide on Input Tax Apportionment

• Updated VAT Guide on Apportionment

• KPMG Week in Tax: 20 – 24 March 2023

• Updated VAT guide on input tax apportionment

• VATGIT1: Input Tax Apportionment

• Updated VAT Guide VATGIT1 on Input Tax Apportionment.

• UAE VAT Law Amendment Requires Invoices for Imports to Recover Input Tax

E-Commerce / Electronic Services

• Revised Emirates’ Reporting Of E-Commerce Medium Supply

• KPMG Fakhro GCC Tax News – 16 March 2023

• Dubai reinstates former import value threshold of consignments

• The United Arab Emirates Introduces New E-commerce Related VAT Obligations

• Amendment to VAT executive regulations concerning e-commerce supplies

• UAE provides criteria and conditions for reporting e-Commerce obligations

• KPMG Fakhro GCC Tax News – 01 March 2023

• MoF issues Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of Supplies Made

• VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants

• New E-Commerce VAT Reporting Rules in the United Arab Emirates

E-Invoicing

• KPMG Fakhro GCC Tax News – 09 March 2023

• Analysing VAT’s influence on UAE economy now and into the future

• GCC Indirect Tax Digest – 13 January 2023

ECJ (European Court of Justice)

Excise

• UAE Excise Tax: New Clarification for Registration of Warehouse Keeper

• KPMG Fakhro GCC Tax News – 16 March 2023

• EXTP010: Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

• EXTP010 – Excise Public Clarification – Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

• Here’s What You Should Know About ‘Sin Tax’ in UAE

• Supreme Court Denies Cert on Retailer DtC Shipping – What Does That Mean?

• Excise Tax in the UAE : A Detailed Guide

• New customs duty now applicable on international shopping exceeding Dh300

Exemption

• Insights on Updated VAT Guide on Input Tax Apportionment
• Updated VAT guide on input tax apportionment
• New UAE tax applies to all international deliveries

Export

• Guide to the VAT Treatment of Export of Goods from the UAE

• U.S. additions to Export Administration Regulations (EAR) entity list

Free Trade Agreement

• KPMG Fakhro GCC Tax News – 06 April 2023
• KPMG Fakhro GCC Tax News – 29 March 2023 – VATupdate

• Turkey, United Arab Emirates sign trade agreement

Implementation / Reform

• VAT will remain ‘key source of revenue’ for UAE

• VAT will remain ‘key source of revenue’ for UAE

• Dubai suspends 30% tax on alcohol sales to boost tourism

Importation

• Dubai reinstates former import value threshold of consignments
• UAE VAT Law Amendment Requires Invoices for Imports to Recover Input Tax
• Crowe UAE GCC Tax Monday – 13 February 2023
• Dubai Customs mandates attestation for imports valued above AED 10,000
• Dubai reduces threshold for imposing customs duties on imports of consignments

Invoice

• New Changes to VAT Law Regarding Tax Credit Notes in the UAE

• VAT in UAE: Latest Rules Regarding the Issuance of Tax Invoices in 2023

Legislative Change

• VATGIT1: Input Tax Apportionment

Liability (Reverse Charge/Withholding)

• How to make VAT payments in the Emaratax Portal?

Place of supply

• How to determine place of supply under VAT in the UAE?

Rate

• Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases
• Guide to the VAT Treatment of Export of Goods from the UAE
• New customs duty now applicable on international shopping exceeding Dh300

Real Estate/Immovable Property

• VAT Refund through EmaraTax for Building New Residences

Refund

• Dubai Customs Witnesses 22.3% Growth in Completed Refund Claims to 1.2 million in 2022

• How to Use EmaraTax for Claiming Direct VAT Refunds?

• Dubai Customs hosts “Future Foresight Forum”

• Notification to Declare the Sale of Commercial Land and Properties

• VAT Refund through EmaraTax for Building New Residences

• FTA seminar about upgraded digital system for refunding tax to tourists

Registration

• FTA: Notification for Non-Registered Persons

• KPMG Fakhro GCC Tax News – 16 March 2023
• EXTP010 – Excise Public Clarification – Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
• Notification to Declare the Sale of Commercial Land and Properties

• VAT Disclosure Guidelines for VAT Registration

Reporting / Compliance

• FTA: Notification for Non-Registered Persons

• Doing business in the United Arab Emirates

• The United Arab Emirates Introduces New E-commerce Related VAT Obligations

• MoFUAE: Total Revenues from VAT in Last 4 Years

• How to Use EmaraTax for Claiming Direct VAT Refunds?

• VAT Returns Filing Deadline was Announced by the Tax Office

• KPMG Fakhro GCC Tax News – 09 March 2023

• EMARA TAX: A Comprehensive Tax Platform for Enhanced Tax Compliance in the UAE

• FTA Collaborates with Software Company SAP to Support Digital Transformation Efforts

• VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants

• FTA publishes EmaraTax – Reconsideration request User Manual

• UAE PASS digital signature feature introduced to EmaraTax

• KPMG Fakhro GCC Tax News – 22 February 2023

• DgTx: Unlocking the Potential of Digital Taxation

• Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases

• Federal Tax Authority releases UAE PASS feature on EmaraTax platform

• DgTx leverages technology to simplify taxation in UAE

• VAT will remain key source of revenue; Dh95.4 billion collected since 2018

• New E-Commerce VAT Reporting Rules in the United Arab Emirates

• User Manual on Login to EmaraTax using UAE PASS

• Digital ID for Customer Due Diligence: New AML Requirement in the UAE

• A Guide to VAT Treatment of Charities in UAE

• How to make VAT payments in the Emaratax Portal?

• Various VAT guidance on United Arab Emirates’ Government portal

SME (Small and Medium- Sized Enterprises)

• UAE: FTA and e& collaborate to offer support for Muwafaq package

Supply of Goods

• VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants

Supply of Services

• VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants

Taxable Transaction

• Dubai reinstates former import value threshold of consignments

Tax Authorities / Penalties

• No tax penalties without Federal Tax Authority public Clarification – Rules the Dubai Tax Dispute Resolution Committee

• Federal Tax Authority has launched its digital innoVATion platform to encourage professional excellence and creativity

• UAE Tax: Authorities upgrade online service

• Notification to Declare the Sale of Commercial Land and Properties
• UAE PASS digital signature feature introduced to EmaraTax

• IMF chief calls for increasing tax revenues in MENA region

• U.S. additions to Export Administration Regulations (EAR) entity list
• Analysing VAT’s influence on UAE economy now and into the future
• UAE: FTA and e& collaborate to offer support for Muwafaq package

• KPMG Fakhro GCC Tax News – 09 February 2023

Technology

• Federal Tax Authority Launches its Digital Innovation Platform ‘Tax 10’ to Encourage Professional Excellence and Creativity

• Federal Tax Authority collaborates with software company SAP to support digital transformation efforts

• FTA Collaborates with Software Company SAP to Support Digital Transformation Efforts
• Federal Tax Authority releases UAE PASS feature on EmaraTax platform
• DgTx leverages technology to simplify taxation in UAE
• UAE: FTA and e& collaborate to offer support for Muwafaq package

Territory

• Everything You Must Know About Audit Requirements in RAKEZ

• Free zone company setup in UAE

Transfer Pricing

• What documents are required for the Transfer of Incorrectly Paid VAT service?

VAT Group

• FTA releases Taxpayer User Manual on Group Registration