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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Dubai VAT Consultancy — Page 4
Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
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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INSIGHTS
FTA Updates - VAT on e-commerce services
First published 13 August 2020
Online selling does not create a separate VAT exemption. Analyse the supply, supplier and customer, then apply the relevant place-of-supply and reporting rules.
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INSIGHTS
VAT Update - Zero rating of export of services
First published 3 August 2020
An overseas customer address alone does not establish zero-rating. Analyse the recipient, place of supply and applicable export conditions.
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HISTORICAL INSIGHT · CURRENT CONTEXT
Self-service kiosks for tourists vat refund
First published 11 February 2020
Kiosks support tourist-refund validation, but a kiosk transaction may still require goods inspection or staff assistance.
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INSIGHTS
Tax Agent in UAE
First published 5 February 2020
A registered Tax Agent can represent a taxpayer within the authorised scope. Check registration and appointment rather than relying on a marketing title.
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