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
Bad Debts (Relief for Underpaid Sales Invoices)
Bookkeeping
Composite Supply
Cryptocurrency and NFT
Customs
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Dubai Customs Witnesses 22.3% Growth in Completed Refund Claims to 1.2 million in 2022
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Dubai Waives Customs Duty on Imported Goods Worth Up to AED 1,000
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$1,000 Prize for Top Innovative Ideas to Improve Customs Services in Dubai
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Dubai suspends new customs duty on international goods above Dh300
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U.S. additions to Export Administration Regulations (EAR) entity list
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Dubai Customs mandates attestation for imports valued above AED 10,000
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Dubai reduces threshold for imposing customs duties on imports of consignments
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New customs duty now applicable on international shopping exceeding Dh300
Deduction (Input Tax Credit)
E-Commerce / Electronic Services
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Dubai reinstates former import value threshold of consignments
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The United Arab Emirates Introduces New E-commerce Related VAT Obligations
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Amendment to VAT executive regulations concerning e-commerce supplies
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UAE provides criteria and conditions for reporting e-Commerce obligations
- MoF issues Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of Supplies Made
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New E-Commerce VAT Reporting Rules in the United Arab Emirates
E-Invoicing
- KPMG Fakhro GCC Tax News – 09 March 2023
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Analysing VAT’s influence on UAE economy now and into the future
ECJ (European Court of Justice)
Excise
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UAE Excise Tax: New Clarification for Registration of Warehouse Keeper
- KPMG Fakhro GCC Tax News – 16 March 2023
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Supreme Court Denies Cert on Retailer DtC Shipping – What Does That Mean?
- 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
Free Trade Agreement
Implementation / Reform
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
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New Changes to VAT Law Regarding Tax Credit Notes in the UAE
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VAT in UAE: Latest Rules Regarding the Issuance of Tax Invoices in 2023
Legislative Change
Liability (Reverse Charge/Withholding)
Place of supply
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
Refund
- Dubai Customs Witnesses 22.3% Growth in Completed Refund Claims to 1.2 million in 2022
- Dubai Customs hosts “Future Foresight Forum”
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Notification to Declare the Sale of Commercial Land and Properties
- VAT Refund through EmaraTax for Building New Residences
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FTA seminar about upgraded digital system for refunding tax to tourists
Registration
- 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
Reporting / Compliance
- FTA: Notification for Non-Registered Persons
- The United Arab Emirates Introduces New E-commerce Related VAT Obligations
- How to Use EmaraTax for Claiming Direct VAT Refunds?
- KPMG Fakhro GCC Tax News – 09 March 2023
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EMARA TAX: A Comprehensive Tax Platform for Enhanced Tax Compliance in the UAE
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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
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FTA publishes EmaraTax – Reconsideration request User Manual
- Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases
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Federal Tax Authority releases UAE PASS feature on EmaraTax platform
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VAT will remain key source of revenue; Dh95.4 billion collected since 2018
- New E-Commerce VAT Reporting Rules in the United Arab Emirates
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Digital ID for Customer Due Diligence: New AML Requirement in the UAE
- How to make VAT payments in the Emaratax Portal?
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Various VAT guidance on United Arab Emirates’ Government portal
SME (Small and Medium- Sized Enterprises)
Supply of Goods
Supply of Services
Taxable Transaction
Tax Authorities / Penalties
- Notification to Declare the Sale of Commercial Land and Properties
- UAE PASS digital signature feature introduced to EmaraTax
- 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
Technology
- 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
Transfer Pricing
VAT Group