Summary of the UAE executive regulations of the Federal Decree-Law No. (8) of 2017 on Value Added Tax 

This document provides a beneficial summary of the United Arab Emirates (UAE) Value Added Tax (VAT) executive regulations of the Federal Decree Law No (8) of 2017 which discusses the main areas of the law:

• Supply of goods (Article 2)
• Supply of services (Article 3)
• A single composite supply (Article 4)
• Exceptions related to deemed supply  (Article 5)
• Related parties (Article 9)
• Registration as a tax group (Article 10)
• Due date of supply (Article 19)
• Place of supply (Article 20 t0 22)
• Price excluding tax (Article 27)
• Zero-rated supplies (Article 30-41)
• Exempt supplies (Article 42)
• Imported goods (Article 47)
• Reverse charge (Article 48)
• Designated zones (Article 51)
• Non-recoverable input tax (Article 53)
• Apportionment of input tax (Article 55)
• Tax invoices and tax credit notes (Article 59 to 61)
• Tax returns and tax periods (Article 62 to 64)
• Transitional rules (Article 70)