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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.

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Base Details

KeyValue
Tax Country CodeAE
CurrencyAED
Base Time ZoneAsia/Dubai

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Tax Categories

CodeNameTitle
VATVATValue Added Tax

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VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate5%Applies to most goods and services unless specified otherwise.

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Correction Definitions

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

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

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Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.
TagsCategoriesOutput
reverse-chargeVAT{
  “note”: {
    “cat”: “VAT”,
    “key”: “reverse-charge”,
    “text”: “Reverse Charge”
  }
}
simplifiedVAT{
  “note”: {
    “cat”: “VAT”,
    “key”: “simplified”,
    “text”: “Simplified Tax Invoice”
  }
}

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Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.
FieldTestValidation Code / Message
code
  • Code in [AE]
  • Matches ^\d$
GOBL-AE-TAX-IDENTITY-01
Invalid UAE tax identity code