FTA VAT Public Clarifications
| Code | Issue date | Topic | Status |
|---|---|---|---|
| VATP001 (opens in a new tab) | 19/03/22 | Compensation-type Payments | |
| VATP002 (opens in a new tab) | 19/03/22 | Profit Margin Scheme - Eligible Goods | |
| VATP003 (opens in a new tab) | 19/03/22 | Labour Accommodation: Residential versus Serviced Property | |
| VATP004 (opens in a new tab) | 19/03/22 | Use of Exchange Rates | |
| VATP005 (opens in a new tab) | 19/03/22 | Non-recoverable Input Tax - Entertainment Services | |
| VATP006 (opens in a new tab) | 19/03/22 | Tax Invoices | |
| VATP007 (opens in a new tab) | 19/03/22 | Public Transportation | |
| VATP008 (opens in a new tab) | 19/03/22 | Farm Houses and Farm Land | |
| VATP009 (opens in a new tab) | 19/03/22 | Date of Supply for Independent Directors | |
| VATP010 (opens in a new tab) | 19/03/22 | Bank Interest and Dividends | |
| VATP011 (opens in a new tab) | 19/03/22 | Donations, Grants and Sponsorships | |
| VATP012 (opens in a new tab) | 19/03/22 | Importation of goods by agents on behalf of VAT registered persons | |
| VATP013 (opens in a new tab) | 19/03/22 | Disbursements & Reimbursements | |
| VATP014 (opens in a new tab) | 19/03/22 | VAT Treatment of Options and Option Premiums | |
| VATP015 (opens in a new tab) | 19/03/22 | Transfer of a Business as a Going Concern | |
| VATP016 (opens in a new tab) | 19/03/22 | Business-to-Business Supplies of Healthcare Services | |
| VATP017 (opens in a new tab) | 19/03/22 | Time-frame for recovering Input Tax | |
| VATP018 (opens in a new tab) | 19/03/22 | Change in the permitted use of a building | |
| VATP019 (opens in a new tab) | 19/03/22 | Zero-rating of export of services | |
| VATP020 (opens in a new tab) | 19/03/22 | βVAT-freeβ special offers | |
| VATP021 | 19/03/22 | Repealed | Repealed by VATP026 |
| VATP022 (opens in a new tab) | 22/03/22 | Dubai Ownersβ Associations and Management Entities | |
| VATP023 | 19/03/22 | Repealed | Repealed by VATP025 |
| VATP024 (opens in a new tab) | 19/03/22 | Adjustment on Account of Bad Debt Relief | |
| VATP025 (opens in a new tab) | 19/03/22 | Temporary Zero-rating of Certain Medical Equipment | |
| VATP026 (opens in a new tab) | 19/03/22 | VAT registration of βSole Establishmentsβ | |
| VATP027 (opens in a new tab) | 22/03/22 | Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services | |
| VATP028 (opens in a new tab) | 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 (opens in a new tab) | 17/11/22 | Amendments to VAT Federal Decree-Law β Federal Decree-Law No. 18 of 2022 | |
| VATP031 | 17/11/22 | Repealed | Repealed by VATP037 |
| VATP032 (opens in a new tab) | 29/11/22 | Gold and Diamonds - Amendment to Tax Treatment of Making Service | |
| VATP033 (opens in a new tab) | 24/02/23 | Amendments to Emiratesβ Reporting β Electronic Commerce Supplies by Qualifying Registrants | |
| VATP034 (opens in a new tab) | 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 (opens in a new tab) | 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 (opens in a new tab) | 05/02/24 | SWIFT messages | |
| VATP037 (opens in a new tab) | 13/05/24 | Performing the function of Director on a Board of Directors by a Natural person |