VAT is a tax on consumption. The UAE standard rate is 5%, but zero-rated, exempt and outside-scope transactions require different treatment. Recoverable input tax is subject to conditions; a supplier charging VAT does not by itself establish your right to recover it.
Practical review checklist
- Map your sales and purchases by transaction type.
- Keep invoices and evidence supporting the tax treatment.
- Reconcile the VAT report to the accounts before filing.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.