United Arab Emirates

The UAE tax system is administered by the Federal Tax Authority (FTA). VAT was introduced on January 1, 2018, with standard, zero, and exempt rate categories.

Businesses must register for VAT if taxable supplies and imports exceed AED 375,000 in a 12-month period, with voluntary registration available above AED 187,500. Registered businesses receive a Tax Registration Number (TRN) which must be included on all tax invoices.

Simplified VAT invoices may be used when the recipient is not VAT registered, or when the transaction value does not exceed AED 10,000 for VAT-registered recipients. Credit notes are supported for correcting invoices.

Base Details

Key	Value
Tax Country Code	AE
Currency	AED
Base Time Zone	Asia/Dubai

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	5%	Applies to most goods and services unless specified otherwise.

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note