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UAE Updates User Guides on VAT and Excise Tax Registration, Amendments, and De-Registration, and Provides Clarification on Tax Invoices

The UAE Federal Tax Authority (FTA) has published an updated VAT User Guide and Excise Tax User Guide on registration, amendments, and de-registration through FTA e-Services for the respective taxes. The FTA also published a VAT Public Clarification on Tax Invoices, which explains the application of the Article 59 of the Executive Regulations on VAT, including the requirements that:

  • In all cases where a taxable supply is made, a tax invoice must be issued and delivered to the recipient. This includes supplies which meet the conditions for a simplified tax invoice to be issued;
  • Where simplified tax invoices are issued, there is no requirement to show the net value (i.e. the amount excluding the tax) for line items;
  • Where full tax invoices are issued, line items have to show the tax value and net value, it is not mandatory to show the gross value;
  • Tax invoices issued in a foreign currency must show the tax amount converted to AED and the exchange rate used for the conversion; and
  • Rounding on tax invoices should be performed on a line item basis to the nearest Fils.

In addition to the guidance, the FTA has also published Cabinet Decision No. (41) of 2018 on Introducing the Tax Refunds for Tourist Scheme, which provides for the mechanism and implementation of the scheme no later than 1 January 2019, and Cabinet Decision No. (42) of 2018 On Marking Tobacco and Tobacco Product, which provides the rules for applying stamps, seal, or marks on tobacco and tobacco products to indicate that tax has been paid.

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