UAE VAT, corporate tax and e-invoicing guides

When a foreign business must register for UAE VAT, when the customer self-accounts instead, and how the business visitor refund works. Cited to the law.

The AED 375,000 and AED 187,500 thresholds, the 30-day window to apply, the AED 10,000 late registration penalty and how to test your turnover first.

When you must cancel your TRN, the 20 business day deadline, the AED 1,000 monthly late penalty capped at AED 10,000, and the books to close first.

What each part of the FTA VAT 201 form asks for, how to tie it back to your ledger, and the AED 500 penalty for an incorrect return. With a worked example.

Returns and payments are due 28 days after each tax period ends. See the dates for common quarters and the late filing and 14% late payment penalties.

The 5% standard rate, what is zero-rated, what is exempt and what falls outside the scope of UAE VAT, with the article of the law behind each.

What is zero-rated in the UAE, the 90-day export rule, the conditions for education and healthcare, and the evidence to keep for each sale.

The four exempt categories in the UAE VAT law, why exemption blocks input VAT recovery, and how apportionment works for mixed businesses.

When a UAE business self-accounts for VAT on imports and certain local supplies, the records to keep, and the invoice wording the regulation requires.

Why a Designated Zone is treated as outside the UAE for goods, why services inside one are still taxed, and the conditions a zone must meet.

The conditions for recovering input VAT in the UAE: use for taxable supplies, a tax invoice held, payment made, and which period to claim it in.

Why VAT on client entertainment, cars available for private use and free staff benefits is not recoverable, and the exceptions in Article 53.

Every detail Article 59 requires on a full UAE tax invoice, the 14-day issue deadline, the AED 2,500 penalty, and how e-invoicing changes the picture.

When a UAE business may issue a simplified tax invoice, the AED 10,000 limit for registered customers, the details still required and the exclusions.

When a UAE business must issue a tax credit note, the 14-day deadline, the details Article 60 requires, and how it changes output VAT on the return.

Why a customer deposit can create a VAT liability before the work is done, how to work out the VAT inside it, and the invoicing deadline that follows.

Who can form a UAE VAT group, the 50% voting test, the representative member, joint liability, and how intra-group supplies are treated.

The UAE VAT administrative penalties in force from 14 April 2026: late registration, late returns, 14% a year late payment, invoices and records.

Errors above AED 10,000 need a voluntary disclosure within 20 business days; smaller ones can go in the next return. Rules and penalties from April 2026.

How a UAE registrant with excess recoverable VAT claims a refund on EmaraTax, the 20 business day decision period, and when to carry the credit forward.

How UAE corporate tax works: who pays, the 0% and 9% bands, registration, returns due nine months after year end, and the records the FTA expects.

Register for UAE corporate tax on EmaraTax: who must apply, documents to upload, the three-month window for new companies and the AED 10,000 late penalty.

The UAE corporate tax rate is 0% on the first AED 375,000 of taxable income and 9% above it. See worked AED examples and the free zone and SBR exceptions.

Resident UAE businesses with revenue up to AED 3 million can elect to be treated as having no taxable income, for periods ending by 31 Dec 2029.

What makes a qualifying free zone person, which income earns 0% corporate tax, the 5% or AED 5 million de minimis test and the audit duty that comes with it.

UAE corporate tax returns and payment are due within nine months of the tax period end. See dates for common year ends and what happens if you file late.

Step through the UAE taxable income calculation: start from accounting income, remove exempt items, add back non-deductible costs, cap interest, apply losses.

Which income is exempt from UAE corporate tax: domestic dividends, and foreign dividends and gains from a participating interest of 5% held for 12 months.

UAE transfer pricing basics: who counts as a related party or connected person, the arm's length rule, and when master and local files are required.

Do UAE freelancers and sole establishments pay corporate tax? The AED 1 million turnover test, income that does not count, registration by 31 March and SBR.

UAE corporate tax penalties under Cabinet Decision 75 of 2023: late registration, late returns, late payment at 14% a year, record keeping and disclosures.

How a UAE corporate tax group works: the 95% ownership tests, one return filed by the parent, joint liability, consolidation, and qualifying group relief.

UAE corporate tax record keeping: keep records for seven years after the tax period, be ready to produce them in Arabic, and avoid AED 10,000 penalties.

Who needs audited financial statements for UAE corporate tax: revenue above AED 50 million and every qualifying free zone person, under MD 82 of 2023.

How UAE corporate tax treats holding companies: exempt dividends, participation exemption on share gains, interest limits, tax groups and free zone holdcos.

A plain-English UAE e-invoicing guide: what counts as an e-invoice, the five-corner model, who is in scope, the 2027 go-live dates and what to prepare now.

Every UAE e-invoicing date in one place: pilot from 1 July 2026, ASP appointment by 30 Oct 2026 or 31 Mar 2027, and go-live in January, July or October 2027.

What an accredited service provider does in UAE e-invoicing, where to find the Ministry of Finance list, the one-ASP rule, and what stays your responsibility.

Smaller UAE businesses appoint an e-invoicing provider by 31 March 2027 and go live on 1 July 2027. A practical plan for SMEs with limited finance staff.

Businesses with revenue of AED 50 million or more appoint an ASP by 30 Oct 2026 and go live on 1 Jan 2027. What large UAE companies should be finishing now.

How Peppol fits UAE e-invoicing: the PINT AE specification, participant identifiers built from 0235 and your TIN, and what a business itself has to manage.

The UAE electronic tax invoice has 41 mandatory fields in the Ministry's February 2026 list. See the groups, notable fields and the data to fix in your books.

Which UAE transactions are excluded from e-invoicing: B2C sales, sovereign government activity, certain airline services, some financial services, tax groups.

The UAE e-invoicing pilot started on 1 July 2026 with a Taxpayer Working Group. Who takes part, what is tested, and how voluntary adopters can start early.

UAE e-invoicing penalties: the schedule in Cabinet Decision 106 of 2025, its replacement in 2026, and the controls that keep a business clear of them.

Questions to ask before appointing a UAE e-invoicing ASP, based on the Ministry of Finance selection guidance: track record, integration, data, support, price.

A practical UAE e-invoicing readiness checklist: scope, revenue wave, ASP appointment, EmaraTax onboarding, master data, testing, credit notes and retention.

How to use EmaraTax, the FTA portal: sign in with UAE Pass, set up a taxable person profile, register, file returns and pay by GIBAN reference or card.

How to check a UAE TRN with the FTA's TRN/TIN verification tool, why it matters for input VAT and e-invoicing, and how to keep supplier TRNs clean.

UAE tax calendar for owners and accountants: VAT return timing, corporate tax returns nine months after year end, registration dates and e-invoicing milestones.