Federal Decree Law

1 Title One - Definitions

100 Article 11- The cases of deemed supply

102 Article 13- Mandatory tax registration

10940 Definitions

114 Article 25- Date of supply

116 Article 27- Place of supply of goods

12 Chapter One - Supply of Goods and Services

121 Article 32- Place of establishment

123 Article 34- Value of supply

132 Article 43- Charging tax based on profit margin

133 Article 44- Supply and import taxable at zero rate

135 Article 46- Supply exempt from tax

136 Article 47- Supply of more that one component

137 Article 48- Reverse Charge

139 Article 50- Designated Zones

14 Chapter One - Date of Supply

142 Article 53- Due tax for a tax period

147 Article 58- Calculating the input tax that may be recovered

149 Article 60- Capital Assets Scheme

150 Article 61- Instances and conditions for output tax adjustments

154 Article 65- Conditions and requirement of issuing tax invoices

159 Article 70- Conditions and requirement of issuing tax credit notes

160 Article 71- Duration of tax period

161 Article 72- Submission of tax returns

163 Article 74- Excess recoverable tax

164 Article 75- Tax recovery in special cases

165 Article 76- Administrative penalty assessment

167 Article 78- Record-keeping

169 Article 80- Transitional Rules

19 Chapter One - Zero rate

24 Chapter One- Due tax for a tax period

30 Chapter One - Tax Period

34 Article 1 - Definitions

74 State

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

91 Article 2- Scope of tax

94 Article 5- Supply of goods

101 Article 12- Exceptions for deemed supply

103 Article 14- Tax Group

115 Article 26- Date of supply in special cases

117 Article 28- Place of supply of water and energy

122 Article 33- The agent

124 Article 35- Value of Import

13 Chapter Two- Deemed Supply

134 Article 45- Supply of goods and services that is subject to zero rate

138 Article 49- Import of concerned goods

140 Article 51- Transfer of goods in designated Zones

143 Article 54- Recoverable input tax

148 Article 59- Conditions and mechanism of input tax adjustment

15 Chapter Two - Place of Supply

151 Article 62- Mechanics for output tax adjustment

155 Article 66- Document of supplies to an implementing states

162 Article 73- Payment of tax

166 Article 77- Tax evasion

168 Article 79- Stating the tax registration number

170 Article 81- Revenue Sharing

2 Title Two - Tax Scope and Rate

20 Chapter Two - Exemptions

25 Chapter Two - Apportionment and adjustment of input tax

31 Chapter Two - Tax Return and tax payment

62 Minister

92 Article 3 -Tax rates

95 Article 6- Supply of services

104 Article 15- Registration exception

118 Article 29- Place of supply of services

125 Article 36- Value of supply for related parties

141 Article 52- Exceptions for designated zones

144 Article 55- Recovery of recoverable input tax in the tax period

152 Article 63- Adjustments due to issuance of tax credit notes

156 Article 67- Date of issuance of tax invoices

16 Chapter Three - Place of Residence

171 Article 82- Executive Regulations

21 Chapter Three - Single and Mixed Supplies

26 Chapter Three - Capital Asset Scheme

3 Title Three - Supply

32 Chapter Three- Carrying forward the excess of recoverable tax and tax recovery

38 Authority

93 Article 4- Responsibility for tax

96 Article 7- Supply in special cases

105 Article 16- Tax registration of Governmental Bodies

119 Article 30- Place of supply in special cases

126 Article 37- Value of deemed supplies

145 Article 56- Input tax before tax registration

153 Article 64- Adjustment for bad debts

157 Article 68- Rounding of tax invoices

17 Chapter Four - Value of Supply

172 Article 83

22 Chapter Four - Specific obligation to account for tax

27 Chapter Four - Adjustment of tax after the supply date

33 Chapter Four - Other provision on recovery of tax

4 Title Four - Tax registration and de-registration

88 Value Added Tax

97 Article 8- Supply of more that one component

106 Article 17- Voluntary Registration

120 Article 31- Place of supply of telecommunication and electronic services

127 Article 38- Tax-inclusive prices

146 Article 57- Recovery of tax by government entities and charities

158 Article 69- Currency used on tax invoices

173 Article 84- Cancellation of conflicting provisions

18 Chapter Five - Profit margin

23 Chapter Five - Designated Zones

28 Chapter Five- Tax Invoices

5 Title Five - Rules Pertaining to supplies

75 Tax

98 Article 9- Supply Via agent

107 Article 18- Tax registration for non-resident

128 Article 39- Value of supplies in case of discount or subsidies

174 Article 85- Effective date of this decree law and its application

29 Chapter Six- tax Credit Notes

54 GCC States

6 Title Six - Zero Rates and Exemptions

99 Article 10- Supply by Government Entities

108 Article 19- Calculating the tax registration threshold

129 Article 40- Value of supply of vouchers

57 Implementing States

7 Title Seven - Calculation of Due tax

109 Article 20- Capital Assets

130 Article 41- Value of supply of postage stamps

55 Goods

8 Title Eight - Tax period, tax return, payment and reclaiming of tax

110 Article 21- Tax-deregistration cases

131 Article 42- Temporary transfer of goods

73 Services

9 Title Nine - Violation and Penalties

10 Title Ten - General Provisions

111 Article 22- Application for tax de-registration

58 Import

11 Title 11 - Closing Provisions

112 Article 23- Voluntary tax de-registration

42 Concerned Goods

113 Article 24- Procedures, controls and conditions of tax registrations and de-registrations

43 Concerned Services

10941 Person

83 Taxable Person

86 Taxpayer

80 Tax Registration

81 Tax Registration Number (TRN)

71 Registrant

69 Recipient of Goods

68 Recipient of Services

59 Importer

85 Taxable Trader

82 Tax Return

44 Consideration

39 Business

51 Exempt Supply

84 Taxable Supply

48 Deemed Supply

60 Input Tax

64 Output Tax

70 Recoverable Tax

49 Due Tax

65 Payable Tax

79 Tax Period

78 Tax Invoice

76 Tax Credit Note

56 Government Entities

45 Charities

61 Mandatory Registration Threshold

89 Voluntary Registration Threshold

87 Transport-related Services

66 Place of Establishment

53 Fixed Establishment

67 Place of Residence

63 Non-Resident

72 Related Parties

46 Customs Legislation

47 Designated Zone

52 Export

90 Voucher

35 Activities conducted with Sovereign Capacity

40 Capital Assets

41 Capital Assets Scheme

36 Administrative Penalties

37 Administrative Penalties Assessment

50 Excise Tax

77 Tax Group