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The UAE FTA issues summary sheet on VAT Transitional Provisions available in Arabic and English

The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) has published a summary sheet on Value Added Tax (VAT) Transitional Provisions in Arabic and English. The document indicates the specific cases where VAT will be applied and who will bear the burden of paying the tax. Both versions are attached for your reference.

As a general rule, we would also suggest that rather than relying (per the ‘Who will pay VAT?’ box) solely on the outcome per ‘contract states amount is excluding VAT’, it is preferable to also indicate that the VAT is to be added to the VAT exclusive contract amount, and is payable at the same time.

Download the summary sheet:

Arabic

English

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