UAE Federal Tax Authority Issues Guidance on VAT Administrative Exceptions

The UAE Federal Tax Authority issued Administrative Exceptions VAT Guide - VATGEX1 on 5 December 2025.

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2. Introduction

A VAT administrative exception is a mechanism which provides Registrants with concessions/exceptions allowed by the VAT Law and the Executive Regulation.

The purpose of this Guide is to provide more information on the relevant criteria for being eligible to apply for a VAT administrative exception.

2.1. Scope

The scope of this Guide is limited to the following VA…