FTA VAT Public Clarifications
Code↕ | Issue date↕ | Topic↕ | Status↕ |
|---|---|---|---|
| VATP001 | 19/03/22 | Compensation-type Payments | |
| VATP002 | 19/03/22 | Profit Margin Scheme - Eligible Goods | |
| VATP003 | 19/03/22 | Labour Accommodation: Residential versus Serviced Property | |
| VATP004 | 19/03/22 | Use of Exchange Rates | |
| VATP005 | 19/03/22 | Non-recoverable Input Tax - Entertainment Services | |
| VATP006 | 19/03/22 | Tax Invoices | |
| VATP007 | 19/03/22 | Public Transportation | |
| VATP008 | 19/03/22 | Farm Houses and Farm Land | |
| VATP009 | 19/03/22 | Date of Supply for Independent Directors | |
| VATP010 | 19/03/22 | Bank Interest and Dividends | |
| VATP011 | 19/03/22 | Donations, Grants and Sponsorships | |
| VATP012 | 19/03/22 | Importation of goods by agents on behalf of VAT registered persons | |
| VATP013 | 19/03/22 | Disbursements & Reimbursements | |
| VATP014 | 19/03/22 | VAT Treatment of Options and Option Premiums | |
| VATP015 | 19/03/22 | Transfer of a Business as a Going Concern | |
| VATP016 | 19/03/22 | Business-to-Business Supplies of Healthcare Services | |
| VATP017 | 19/03/22 | Time-frame for recovering Input Tax | |
| VATP018 | 19/03/22 | Change in the permitted use of a building | |
| VATP019 | 19/03/22 | Zero-rating of export of services | |
| VATP020 | 19/03/22 | "VAT-free" special offers | |
| VATP021 | 19/03/22 | Repealed | Repealed by VATP026 |
| VATP022 | 22/03/22 | Dubai Owners' Associations and Management Entities | |
| VATP023 | 19/03/22 | Repealed | Repealed by VATP025 |
| VATP024 | 19/03/22 | Adjustment on Account of Bad Debt Relief | |
| VATP025 | 19/03/22 | Temporary Zero-rating of Certain Medical Equipment | |
| VATP026 | 19/03/22 | VAT registration of 'Sole Establishments' | |
| VATP027 | 22/03/22 | Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services | |
| VATP028 | 21/03/22 | Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use | |
| VATP029 | 19/03/22 | Repealed | Repealed by VATP032 |
| VATP030 | 17/11/22 | Amendments to VAT Federal Decree-Law – Federal Decree-Law No. 18 of 2022 | |
| VATP031 | 17/11/22 | Repealed | Repealed by VATP037 |
| VATP032 | 30/04/25 | Gold and Diamonds - Amendment to Tax Treatment of Making Service | Replaced by VATP043 |
| VATP033 | 24/02/23 | Amendments to Emirates' Reporting – Electronic Commerce Supplies by Qualifying Registrants | |
| VATP034 | 08/10/23 | Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax | |
| VATP035 | 02/12/23 | Ministerial Decision No. 262 of 2023 on the Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices | |
| VATP036 | 05/02/24 | SWIFT messages | Replaced by Public Clarification VATP041 |
| VATP037 | 13/05/24 | Performing the function of Director on a Board of Directors by a Natural person | |
| VATP038 | 31/05/24 | Manpower vs Visa Facilitation Services | |
| VATP039 | 14/01/25 | Crypto currency mining | |
| VATP040 | 14/03/25 | Amendments to the Executive Regulation | |
| VATP041 | 14/04/25 | SWIFT messages | |
| VATP042 | 28/04/25 | Value of supply - Barter Transactions | |
| VATP043 | 30/04/25 | Application of the Reverse Charge Mechanism on Precious Metals and Precious Stones between Registrants in the State for the purposes of Value Added Tax | |
| VATP044 | 27/05/25 | Concerned Services – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery Issue |
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