Executive Regulations on Value Added Tax (VAT)

Manu George Michael

HLB HAMT - Accounting Firm in UAE
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    His Highness Shaikh Mohammad Bin Rashid Al Maktoum, Vice-President and Prime Minister of the UAE and Ruler of Dubai, has approved the executive regulations of Federal Law No.8 of 2017 on Value Added Tax (VAT).

    The regulations define VAT rules as 5 per cent tax is imposed on the import and supply of goods and services. It tackles the subject of registration, exemptions, the rules related to supply and defines profit margins. The regulation also explains how to calculate VAT based on profit margins, and addresses zero-rated goods and services.

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