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Tax insights & practical guides — Page 14

VAT, Corporate Tax, audit and business guides from TAX UAE.

6 resources on this page · Page 14 of 18

HISTORICAL INSIGHT · CURRENT CONTEXT

VAT Refund for Retailers

First published 23 September 2018

Retailer participation and the customer’s refund are different steps. A retailer needs the scheme’s onboarding and transaction procedures.

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HISTORICAL INSIGHT · CURRENT CONTEXT

VAT Import Declaration Updates

First published 16 September 2018

The VAT 301 notice concerns a 2018 process change. Current import compliance depends on accurate customs/TRN linkage and reconciled declarations.

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HISTORICAL INSIGHT · CURRENT CONTEXT

Tourists VAT Electronic Refund

First published 5 September 2018

Electronic tourist refunds are an established scheme. This earlier announcement should be read as background to the current traveller process.

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INSIGHTS

VAT on Entertainment Expenses

First published 6 August 2018

Client entertainment is generally a blocked input-tax category. Employee expenses and genuine business meeting costs need a distinct, documented assessment.

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