2. UAE VAT Legislation

✅ Federal Decree-Law No. 8 of 2017 on value added tax as amended via the Federal Decree Law No. 18 of 2022, which took effect on 1 January 2023

✅️ Federal Decree-Law No. 28 of 2022 on Tax Procedures

Issued 30 Sep 2022 (Effective 1 Mar 2023)

✅️ Executive Regulations to the Federal Decree Law No. 8 of 2017 on the VAT - Cabinet Decision No. 52 of 2017 issued on 26 November 2017 - including its updated versions through subsequent Cabinet Decisions (including the latest Cabinet Decision No. 100 of 2024 issued 6 Sept 2024, effective from 15 Nov 2024)

✅ Executive Regulations of Federal Decree-Law No.7 of 2017

repealed as of 1 Aug 2023

✅️ No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures

effective - 1 Aug 2023 (As an exception, Clause (2) of Article (12) of this Decision shall come into effect as of 1 December 2023)

✅ Cabinet Decision No. (40) of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE

✅ Cabinet Decision No. (49) of 2021 on Administrative Penalties for Violations of Tax Laws in the UAE

issued 28 Apr 2021 (effective 28 Jun 2021)

✅ Cabinet Decision No. (105) of 2021 on Controls and Procedures for Paying Administrative
Penalties by Instalments, and Waiving and Refunding
Administrative Penalties

effective 1 Mar 2022

✅ TAXP004 Tax Procedures Public Clarification Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021

✅ TAXP006 Tax Procedures Public Clarification
Issuance of a New Tax Procedures Executive Regulation

✅ VATP019 Zero-rating of export of services

✅ VATP033 Amendments to Emirates' Reporting – Electronic Commerce Supplies by Qualifying Registrants

✅ VATGEC1 E-commerce VAT Guide

✅ VATGRE1 Real Estate VAT Guide

✅ VATGAM1 Automotive Sector VAT Guide