HISTORICAL INSIGHT · CURRENT CONTEXT
UAE VAT refund for tourists
First published 12 July 2018
The 2018 launch announcement is historical. Eligible visitors now use the operational FTA tourist-refund scheme through Planet.
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TAX UAE Editorial Team — Page 16
Published tax and business insights from the TAX UAE editorial team.
INSIGHTS
Voluntary Disclosure Form 211
First published 11 July 2018
An error needs a dated assessment of its tax effect and the correct current correction route. Do not apply the 2018 form instructions without checking later changes.
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HISTORICAL INSIGHT · CURRENT CONTEXT
FTA: VAT registration continues, urges business to complete registration in order to avoid fines
First published 8 January 2018
The January 2018 announcement is historical. Today’s registration assessment should use current FTA thresholds and the business’s actual supplies.
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HISTORICAL INSIGHT · CURRENT CONTEXT
Provisional VAT number in UAE
First published 25 December 2017
Provisional TRNs described a VAT-launch arrangement. A present-day business should verify its current registration certificate and account status.
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HISTORICAL INSIGHT · CURRENT CONTEXT
Free Zones -VAT
First published 13 December 2017
The original free-zone announcement is historical. Current VAT treatment must distinguish ordinary free zones from Designated Zones and assess each transaction.
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HISTORICAL INSIGHT · CURRENT CONTEXT
Board members required to pay VAT in UAE?
First published 13 December 2017
Since 1 January 2023, appointed board functions performed by a natural person are not a supply of services for UAE VAT purposes.
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