INSIGHTS
UAE Tax Residency Certificate
First published 9 November 2020
A tax residency certificate is requested for a defined period and purpose. Domestic residency and treaty eligibility require distinct analysis.
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TAX UAE Editorial Team — Page 8
Published tax and business insights from the TAX UAE editorial team.
HISTORICAL INSIGHT · CURRENT CONTEXT
ESR Filing Deadline
First published 5 November 2020
ESR reporting was removed for financial years ending after 31 December 2022. Earlier-year compliance, authority requests and penalties can remain relevant.
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HISTORICAL INSIGHT · CURRENT CONTEXT
UAE beneficial ownership declaration and change tracking
First published 25 October 2020
The 2020 declaration announcement has been overtaken by Cabinet Decision 109 of 2023. Beneficial ownership must be traced through ownership and control.
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INSIGHTS
UAE : FTA on VAT free offers
First published 14 October 2020
A seller may absorb the commercial cost of VAT through a discount, but cannot remove VAT from a taxable supply by using a promotion label.
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INSIGHTS
Clarifications on VAT Registration of Sole Establishments
First published 13 October 2020
VATP026 replaces VATP021. Sole establishments belonging to the same person are considered together for VAT registration.
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INSIGHTS
VAT Updates on Higher Education Sector
First published 15 September 2020
Education VAT treatment depends on the institution, course and particular supply. Use the FTA’s June 2026 education guide for the current analysis.
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