Tax Legislation

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VAT Legislation in UAE 
  • Federal Decree Law No.8 of 2017 on Value Added Tax
  • Common VAT Agreement of the Sates of the Gulf Cooperation Council (GCC)
  • Cabinet Decision No.52 of 2017 on the Executive Regulation of the Federal Decree Law No 8 of 2017 on the Value Added Tax
  • Cabinet Decision No.56 of 2017 on Medications and Medical Equipment Subject to Tax Zero Rate
  • Designation Zones for the purposes of Federal Decree – Law NO.8 of 2017 on Value Added Tax
  • List of Charities that may recover Input Tax
  • Cabinet Decision No.26 of 2018 on the Refund of Value Added Tax paid on Services provided in Exhibition and Conferences
  • Cabinet Decision No. 41 of 2018 on Introducing the Tax Refunds for Tourists Scheme
  • Federal Tax Authority Decision No.1 of 2018 on the requirements for retailers to participate in the value added Tax refunds for tourists scheme
  • Federal Tax Authority Decision No. 2 of 2018 on the Tax Refunds for Tourists Scheme
  • Decision No. 4  of 2018 on Tax Invoices
  • Decision No. 7 of 2019 on Tax Invoices and Credit Notes
  • FTA Decision No.  1 of 2019 on maximum amount of cash refunds under TRS
  • Cabinet Decision No. 1 of 2020 on refund of Value Added Tax Paid on goods and services connected with Expo 2020 Dubai
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