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UAE reissues 2018 VAT regulations

  • VAT
  • 28 November 2017 | Richard Asquith

UAE reissues 2018 VAT regulations

The United Arab Emirates has approved, and reissued the Executive Regulations for the introduction of 5% VAT on 1 January 2018. Draft regulations were published, and then retracted, earlier this month. The regulations provide details on:

  • VAT rates
  • Place of supply rules
  • Exemptions from VAT
  • VAT groups
  • treatment of exports and imports
  • VAT registration and deregistration,
  • VAT compliance,
  • VAT returns filings; and related practical issues.

UAE is introducing VAT alongside Saudi Arabia as the first two of the six countries of the Gulf Cooperation Council

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.