AOPA Association of Practising Accountants in the UAE

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Federal Decree-Law No. 8 of 2017 on Value Added Tax

VAT & Excise

Governs the levy and collection of VAT at the standard rate of 5% on the supply of goods and services in the UAE, with z...

Cabinet Decision No. 52 of 2017 — Executive Regulation of the VAT Law

VAT & Excise

The procedural rules under the VAT Law — registration thresholds, tax invoices, returns, input tax recovery, the reverse...

Federal Decree-Law No. 7 of 2017 on Excise Tax

VAT & Excise

Imposes excise tax on tobacco, energy drinks, carbonated and sweetened drinks and electronic smoking devices to reduce c...