United Arab Emirates

The UAE tax system is administered by the Federal Tax Authority (FTA). VAT was introduced on January 1, 2018, with standard, zero, and exempt rate categories. Businesses must register for VAT if taxable supplies and imports exceed AED 375,000 in a 12-month period, with voluntary registration available above AED 187,500. Registered businesses receive a Tax Registration Number (TRN) which must be included on all tax invoices. Simplified VAT invoices may be used when the recipient is not VAT registered, or when the transaction value does not exceed AED 10,000 for VAT-registered recipients. Credit notes are supported for correcting invoices.

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Base Details

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Tax Categories

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VAT Rates

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

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Scenarios

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bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse Charge (reverse-charge)

#simplified

Filters:

• Tags: simplified

Output:

• Note: Simplified Tax Invoice (simplified)

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Validation Rules