5. Tax Law4.2 VATπ FTA VAT GuidesCopy pageFTA VAT Guides page is under construction Substantive topics VAT Guides CodeβIssue dateβTopicβStatusβVATGPM105/01/26Profit Margin SchemeVATGIT130/09/25Input Tax Apportionment Special MethodsupdatedVATGEX105/12/25VAT Administrative Exceptions GuideupdatedVATGAM129/06/21Automotive SectorVATGRE119/01/21Real Estate GuideVATGEC109/08/20E-CommerceVATGCH130/04/20Charities ListVATGFS131/07/19Financial Services VAT GuideVATGIN130/04/18Insurance GuideVATGDZ130/07/18List of Designated ZonesVATG00130/06/18Taxable Person Guide - Value Added TaxVATGGR10131/05/18Tax Groups Guide β Value Added TaxVATGDS131/05/18Directors ServicesNot applicable after 01/01/23Showing 13 of 13 entriesLast updated on January 6, 2026π FTA VAT Public Clarificationsπ FTA Decisions