01
Document overview
A searchable catalogue of official FTA VAT materials with independently authored editorial explanations in four languages.
- The catalogue indexes 200 official FTA materials.
- Current guides, archives, forms, bulletins and video are distinguished by type.
- Each record includes its date and a link to the official source.
02
Scope and exclusions
Applies to
Official FTA guides, public clarifications and procedural materials concerning federal VAT.
Limitations and exclusions
The catalogue contains metadata for 200 source records; independently authored four-language editorial explanations have been completed for records 1–50. Current guides, archives, forms, historical bulletins, an official video and the confidential Maskan manual are labelled separately; no full text, translation or completed legal review is claimed for the remaining 150 records.
03
Editorial explanation
Materials: 200 / 200
Public Clarifications612 KB
VATP045 - Concerned Goods - Tax Invoices and Input Tax Recovery
Text and commentary · 4 languages
General Procedure412 KB
PriVATe Clarifications Tax Procedures | TPGPC1
Text and commentary · 4 languages
VAT Guides392 KB
Education Sector | VATGED1
Text and commentary · 4 languages
VAT Guides399 KB
VAT Refund for UAE Nationals Building New Residences | VATGRH1
Text and commentary · 4 languages
Archive VAT Guides377 KB
VAT Refund for UAE Nationals Building New Residences | VATGRH1
Text and commentary · 4 languages
VAT Guides436 KB
Profit Margin Scheme | VATGPM1
Text and commentary · 4 languages
VAT Guides295 KB
VAT Administrative Exceptions Guide
Text and commentary · 4 languages
VAT Guides21 KB
VAT Tax Group Registration
Text and commentary · 4 languages
VAT Guides36 KB
VAT Tax Group Amendment Guide
Text and commentary · 4 languages
VAT Guides828 KB
Input Tax Apportionment Special Methods
Text and commentary · 4 languages
VAT Guides3418 KB
Maskan supplier web portal
Text and commentary · 4 languages
Corporate Tax Guides archive370 KB
PriVATe Clarifications - TPGPC1
Text and commentary · 4 languages
Excise Archive299 KB
PriVATe Clarifications - TPGPC1
Text and commentary · 4 languages
Public Clarifications434 KB
Concerned Services – Accounting for Output Tax, issuing Tax Invoices, and Input Tax recovery Issue
Text and commentary · 4 languages
Tax payer Bulletin13050 KB
Taxpayers Bulletin – March 2025
Text and commentary · 4 languages
Tax payer Bulletin6592 KB
Taxpayers Bulletin – April 2025
Text and commentary · 4 languages
Public Clarifications528 KB
Gold and Diamonds – Amendment to Tax Treatment of Making Service | VATP032
Text and commentary · 4 languages
Public Clarifications526 KB
Application of the Reverse Charge Mechanism on Precious Metals and Precious Stones between Registrants in the State for the purposes of Value Added Tax | VATP043
Text and commentary · 4 languages
Public Clarifications454 KB
Value of supply - Barter Transactions | VATP042
Text and commentary · 4 languages
Public Clarifications452 KB
Crypto currency Mining | VATP039
Text and commentary · 4 languages
Public Clarifications739 KB
VATP040 | Amendments to the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax – Cabinet Decision No. 100 of 2024
Text and commentary · 4 languages
Public Clarifications458 KB
SWIFT messages | VATP041
Text and commentary · 4 languages
Public Clarifications447 KB
SWIFT messages | VATP036
Text and commentary · 4 languages
Tax payer Bulletin1598 KB
Taxpayers Bulletin - February 2025
Text and commentary · 4 languages
Tax payer Bulletin3204 KB
Taxpayer Bulletin - July 2024
Text and commentary · 4 languages
Tax payer Bulletin9194 KB
Taxpayer Bulletin - August 2024
Text and commentary · 4 languages
Tax payer Bulletin6802 KB
Taxpayer Bulletin - September 2024
Text and commentary · 4 languages
Tax payer Bulletin12924 KB
Taxpayer Bulletin - October 2024
Text and commentary · 4 languages
Tax payer Bulletin10537 KB
Taxpayers bulletin - November 2024
Text and commentary · 4 languages
Tax payer Bulletin9262 KB
Taxpayers bulletin - December 2024
Text and commentary · 4 languages
Tax payer Bulletin13475 KB
Taxpayers bulletin - January 2025
Text and commentary · 4 languages
General Procedure837 KB
Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide
Text and commentary · 4 languages
Archive VAT Guides800 KB
Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide
Text and commentary · 4 languages
VAT Guides660 KB
Charities Guide
Text and commentary · 4 languages
Public Clarifications535 KB
Tax Assessment Reviews - TAXP008
Text and commentary · 4 languages
Public Clarifications400 KB
TAXP007 - Grace period to update information in tax records
Text and commentary · 4 languages
Tax payer Bulletin682 KB
Taxpayers Bulletin June 2023
Text and commentary · 4 languages
Tax payer Bulletin5007 KB
Taxpayers Bulletin – June 2024
Text and commentary · 4 languages
Tax payer Bulletin3508 KB
Taxpayers Bulletin – MAY 2024
Text and commentary · 4 languages
Public Clarifications487 KB
Manpower vs Visa Facilitation Services - VATP038
Text and commentary · 4 languages
Tax payer Bulletin4090 KB
Taxpayers Bulletin – April 2024
Text and commentary · 4 languages
Public Clarifications495 KB
Performing the function of Director on a Board of Directors by a Natural person - VATP037
Text and commentary · 4 languages
Tax payer Bulletin3221 KB
Taxpayers bulletin - November 2023
Text and commentary · 4 languages
Tax payer Bulletin3451 KB
Taxpayers bulletin - MAR 2024
Text and commentary · 4 languages
VAT Guides341 KB
Tax Groups Guide – Value Added Tax
Text and commentary · 4 languages
Tax payer Bulletin3713 KB
Taxpayers bulletin - FEB 2024
Text and commentary · 4 languages
Tax payer Bulletin3644 KB
Taxpayers bulletin - January 2024
Text and commentary · 4 languages
Tax payer Bulletin3459 KB
Taxpayers bulletin - December 2023
Text and commentary · 4 languages
General Procedures47166 KB
Manage Online User
Text and commentary · 4 languages
Public Clarifications483 KB
Ministerial Decision No. 262 of 2023 on the Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices
Text and commentary · 4 languages
Tax payer Bulletin4331 KB
Taxpayer’s Bulletin – October 2023
Text and commentary · 4 languages
Tax payer Bulletin4724 KB
Taxpayer’s Bulletin – September 2023
Text and commentary · 4 languages
Public Clarifications544 KB
Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax
Text and commentary · 4 languages
Tax payer Bulletin4462 KB
Taxpayer’s Bulletin – August 2023
Text and commentary · 4 languages
VAT Guides118088 KB
Resubmit VAT Voluntary Disclosure
Text and commentary · 4 languages
VAT Guides58270 KB
VAT Returns form - VAT 201
Text and commentary · 4 languages
VAT Guides5277 KB
Process Final VAT return - VAT 201
Text and commentary · 4 languages
VAT Guides72116 KB
Submit VAT Voluntary Disclosure by VAT Registrant
Text and commentary · 4 languages
Tax payer Bulletin602 KB
Taxpayer’s Bulletin – July 2023
Text and commentary · 4 languages
Public Clarifications655 KB
Issuance of a New Tax Procedures Executive Regulation
Text and commentary · 4 languages
Tax payer Bulletin5545 KB
May 2023 Bulletin
Text and commentary · 4 languages
Corporate Tax Guides archive272 KB
PRIVATE Clarifications Tax Procedures TPGPC1
Text and commentary · 4 languages
Tax payer Bulletin2870 KB
April 2023 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin2596 KB
March 2023 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin2330 KB
Feb 2023 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin506 KB
April 2022 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin715 KB
March 2022 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin182 KB
Feb 2022 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin2179 KB
Jan 2022 Bulletin 2
Text and commentary · 4 languages
Tax payer Bulletin282 KB
Jan 2022 Bulletin 1
Text and commentary · 4 languages
Tax payer Bulletin637 KB
June 2021 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin873 KB
July 2021 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin890 KB
August 2021 Bulletin
Text and commentary · 4 languages
Tax payer Bulletin0 KB
September 2021 Bulletin
Text and commentary · 4 languages
VAT Guides45704 KB
Amendments of Accredited Foreign Missions and Diplomats master details
Text and commentary · 4 languages
Public Clarifications502 KB
Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants
Text and commentary · 4 languages
General Procedures34640 KB
Reconsideration request
Text and commentary · 4 languages
VAT Guides64820 KB
Initiate Direct Refund Claim by VAT Registrants VAT 311
Text and commentary · 4 languages
VAT Guides52690 KB
Business Visitor and UAE Nationals Building New Residences Dashboard
Text and commentary · 4 languages
VAT Guides49909 KB
Foreign Mission and Diplomats Dashboard
Text and commentary · 4 languages
General Procedures32091 KB
Login to EmaraTax using UAE PASS
Text and commentary · 4 languages
General Procedures61078 KB
Taxable Person Dashboard
Text and commentary · 4 languages
VAT Guides19 KB
Processing VAT Indirect Refund Claim Business Visitor
Text and commentary · 4 languages
VAT Guides19 KB
Resubmit VAT Indirect Refund application for Business Visitor
Text and commentary · 4 languages
VAT Guides66773 KB
Tax Group Registration
Text and commentary · 4 languages
VAT Guides85920 KB
Convert VAT Registration exception TINXC to VAT Registration TRN
Text and commentary · 4 languages
VAT Guides102642 KB
VAT Registration
Text and commentary · 4 languages
VAT Guides19 KB
Initiate VAT Indirect Refund Claim for Business Visitor
Text and commentary · 4 languages
VAT Guides63584 KB
Processing Direct Refund Claims VAT 311
Text and commentary · 4 languages
VAT Guides19 KB
Request to add Home Country to approved list of countries
Text and commentary · 4 languages
VAT Guides64761 KB
VAT Deregisteration
Text and commentary · 4 languages
VAT Guides37816 KB
Request for VAT Clearance Certificate for registered Unregistered
Text and commentary · 4 languages
VAT Guides82295 KB
Amend Tax Group
Text and commentary · 4 languages
General Procedures47314 KB
Payments by Registrants through GIBAN
Text and commentary · 4 languages
General Procedures48630 KB
Payments by Registrants through FAB Magnati
Text and commentary · 4 languages
VAT Guides60132 KB
Initiate and processing retention payment claims for UAE Nationals Building New Residences refund
Text and commentary · 4 languages
General Procedures57489 KB
Delink Taxable Person from Tax Agency by Account Admin of Taxable Person
Text and commentary · 4 languages
VAT Guides42394 KB
Processing Refund for Non-Registered importers and VAT Clearing Company TINCO- VAT 702
Text and commentary · 4 languages
VAT Guides59231 KB
Initiate Indirect Refund Claim for UAE Nationals Building New Residences
Text and commentary · 4 languages
VAT Guides59473 KB
Initiate refund for VAT payment made against cancelled Customs Declaration - VAT 301A
Text and commentary · 4 languages
VAT Guides60305 KB
Initiate Indirect Tax Refunds for Accredited Foreign Missions and Diplomats
Text and commentary · 4 languages
VAT Guides3961 KB
Amend VAT Clearing Company TINCO
Text and commentary · 4 languages
VAT Guides39 KB
Register VAT Clearing Company TINCO
Text and commentary · 4 languages
General Procedures23221 KB
Tax Agent Infraction
Text and commentary · 4 languages
VAT Guides43012 KB
Request for VAT Print Certificate
Text and commentary · 4 languages
VAT Guides33438 KB
Request for Tax Group Print Certificate
Text and commentary · 4 languages
General Procedures34796 KB
Request for Print Certificate Tax Agent
Text and commentary · 4 languages
General Procedures35493 KB
Request for Print Certificate Tax Agency
Text and commentary · 4 languages
General Procedures34792 KB
Renew Tax Agent
Text and commentary · 4 languages
General Procedures18402 KB
Register as an Online User
Text and commentary · 4 languages
General Procedures92084 KB
Register as a Tax Agent
Text and commentary · 4 languages
General Procedures66454 KB
Register as a Tax Agency
Text and commentary · 4 languages
VAT Guides44129 KB
Submit Simplified VAT Return - VAT 201S
Text and commentary · 4 languages
VAT Guides63598 KB
Tax Group Deregistration
Text and commentary · 4 languages
VAT Guides70331 KB
Deregister VAT Clearing Company TINCO
Text and commentary · 4 languages
VAT Guides95242 KB
Convert Group Member TINVG to a VAT Registration TRN
Text and commentary · 4 languages
VAT Guides66332 KB
Payment of VAT for Commercial property Sales by seller
Text and commentary · 4 languages
VAT Guides70028 KB
Payment of VAT for Commercial property Sales by buyer
Text and commentary · 4 languages
General Procedures52225 KB
Making advanced payments by registrants with outstanding liability
Text and commentary · 4 languages
General Procedures48970 KB
Making advanced payments by registrants without outstanding liability
Text and commentary · 4 languages
General Procedures38056 KB
Link TRN to new email address
Text and commentary · 4 languages
VAT Guides34728 KB
Link and Delink VAT Clearing Company TINCO
Text and commentary · 4 languages
General Procedures41963 KB
Link Tax Agent to a Tax Agency
Text and commentary · 4 languages
General Procedures50784 KB
Link Tax Agency to a Taxable person
Text and commentary · 4 languages
General Procedures42062 KB
Link Tax Agency to a Tax Agent
Text and commentary · 4 languages
General Procedures38561 KB
Inquiries
Text and commentary · 4 languages
VAT Guides20380 KB
Initiate VAT301 payment
Text and commentary · 4 languages
VAT Guides36016 KB
Initiate Refund for Non-Registered Importers and VAT Clearing Company TINCO - VAT 702
Text and commentary · 4 languages
VAT Guides30669 KB
Edit VAT Clearing Company TINCO
Text and commentary · 4 languages
VAT Guides39736 KB
Edit VAT Registration -Does not require FTA Approval
Text and commentary · 4 languages
General Procedures38491 KB
Deregister Tax Agent
Text and commentary · 4 languages
General Procedures39609 KB
Deregister Tax Agency
Text and commentary · 4 languages
General Procedures79658 KB
Delink Escalation to FTA by Tax Agent or Tax Agency
Text and commentary · 4 languages
General Procedures53321 KB
Delink Taxable Person from Tax Agency by Tax Agency
Text and commentary · 4 languages
General Procedures50073 KB
Delink Tax Agent from Tax Agency by Tax Agent
Text and commentary · 4 languages
General Procedures49547 KB
Delink Tax Agent from Tax Agency by Tax Agency
Text and commentary · 4 languages
General Procedures39276 KB
Complaints
Text and commentary · 4 languages
VAT Guides36998 KB
Change Tax Group Representative
Text and commentary · 4 languages
VAT Guides35707 KB
VAT Administrative Exception - Change in the Stagger
Text and commentary · 4 languages
VAT Guides35210 KB
VAT Administrative Exception Change in the Length of Tax Period
Text and commentary · 4 languages
VAT Guides51421 KB
Amend VAT Registration -Require FTA Approval
Text and commentary · 4 languages
General Procedures45119 KB
Amend Tax Agent
Text and commentary · 4 languages
General Procedures56941 KB
Amend Tax Agency
Text and commentary · 4 languages
VAT Guides278 KB
VAT Refund User Guide
Text and commentary · 4 languages
General Procedures800 KB
Raqeeb - Whistle Blower Program for Tax Violations and Evasion User Guide
Text and commentary · 4 languages
General Procedures521 KB
Tax Agent Professional Standards Guide
Text and commentary · 4 languages
Public Clarifications572 KB
Amendments to VAT Federal Decree-Law – Federal Decree-Law No. 18 of 2022
Text and commentary · 4 languages
Public Clarifications506 KB
Performing the function of Director on a Board of Directors by a Natural person
Text and commentary · 4 languages
VAT Guides501 KB
Refund of VAT Incurred on the Construction and Operation of Mosques
Text and commentary · 4 languages
VAT Guides4157 KB
VAT Tax Group Amendment Guide
Text and commentary · 4 languages
Awareness Materials324 KB
Get to know your Tax Obligations
Text and commentary · 4 languages
Public Clarifications456 KB
Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services
Text and commentary · 4 languages
Public Clarifications451 KB
Dubai Owners’ Associations and Management Entities
Text and commentary · 4 languages
Public Clarifications1140 KB
Importation of goods by agents on behalf of VAT registered persons
Text and commentary · 4 languages
Public Clarifications489 KB
Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021
Text and commentary · 4 languages
Public Clarifications401 KB
Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use
Text and commentary · 4 languages
Public Clarifications447 KB
Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021
Text and commentary · 4 languages
Public Clarifications658 KB
Amendment of Penalties
Text and commentary · 4 languages
Public Clarifications409 KB
VAT registration of ‘Sole Establishments’
Text and commentary · 4 languages
Public Clarifications360 KB
Temporary Zero-rating of Certain Medical Equipment
Text and commentary · 4 languages
Public Clarifications410 KB
Adjustment on Account of Bad Debt Relief
Text and commentary · 4 languages
Public Clarifications422 KB
“VAT-free” special offers
Text and commentary · 4 languages
Public Clarifications399 KB
Zero-rating of export of services
Text and commentary · 4 languages
Public Clarifications449 KB
Change in the permitted use of a building
Text and commentary · 4 languages
Public Clarifications849 KB
Time-frame for recovering Input Tax
Text and commentary · 4 languages
Public Clarifications1267 KB
Business-to-Business Supplies of Healthcare Services
Text and commentary · 4 languages
Public Clarifications1161 KB
Transfer of a Business as a Going Concern
Text and commentary · 4 languages
Public Clarifications1100 KB
VAT Treatment of Options and Option Premiums
Text and commentary · 4 languages
Public Clarifications1158 KB
Disbursements & Reimbursements
Text and commentary · 4 languages
Public Clarifications1001 KB
Donations, Grants and Sponsorships
Text and commentary · 4 languages
Public Clarifications840 KB
Bank Interest and Dividends
Text and commentary · 4 languages
Public Clarifications1223 KB
Date of Supply for Independent Directors
Text and commentary · 4 languages
Public Clarifications1026 KB
Farm Houses and Farm Land
Text and commentary · 4 languages
Public Clarifications896 KB
Public Transportation
Text and commentary · 4 languages
Public Clarifications893 KB
Tax Invoices
Text and commentary · 4 languages
Public Clarifications929 KB
Non-recoverable Input Tax - Entertainment Services
Text and commentary · 4 languages
Public Clarifications1033 KB
Use of Exchange Rates
Text and commentary · 4 languages
Public Clarifications883 KB
Labour Accommodation: Residential versus Serviced Property
Text and commentary · 4 languages
Public Clarifications1144 KB
Profit Margin Scheme - Eligible Goods
Text and commentary · 4 languages
Public Clarifications1042 KB
Compensation-type Payments
Text and commentary · 4 languages
Business Bulletins234 KB
Automotive Sector
Text and commentary · 4 languages
Business Bulletins1371 KB
Artists And Social Media Influencers
Text and commentary · 4 languages
Business Bulletins182 KB
Higher Education Sector
Text and commentary · 4 languages
Business Bulletins186 KB
Education Sector
Text and commentary · 4 languages
Public Clarifications486 KB
Amendment of Tax Procedures Law – Federal Decree-Law No. 28 of 2021
Text and commentary · 4 languages
VAT Guides23 KB
Declaration by Registered Recipient of Gold and Diamonds
Text and commentary · 4 languages
VAT Guides496 KB
VAT Importer Guide Registered and Non-registered
Text and commentary · 4 languages
VAT Guides229 KB
VAT Returns User Guide
Text and commentary · 4 languages
VAT Guides100 KB
Tax Registration Number Linking with Customs Registration Number TRN - CRN Linkage
Text and commentary · 4 languages
VAT Guides370 KB
Automotive Sector
Text and commentary · 4 languages
VAT Guides82 KB
VAT Refund User Guide Business Visitors
Text and commentary · 4 languages
VAT Guides404 KB
Real Estate Guide
Text and commentary · 4 languages
VAT Guides438 KB
E-Commerce
Text and commentary · 4 languages
VAT Guides855 KB
Financial Services VAT Guide
Text and commentary · 4 languages
VAT Guides371 KB
Insurance Guide
Text and commentary · 4 languages
VAT Guides669 KB
VAT Financial Guarantee or Cash Deposit Release For Non Registered Importers User Guide
Text and commentary · 4 languages
VAT Guides26 KB
VAT Refund for Exhibitions and Conference User Guide
Text and commentary · 4 languages
VAT Guides364 KB
Designated Zones VAT Guide
Text and commentary · 4 languages
VAT Guides912 KB
Taxable Person Guide - Value Added Tax
Text and commentary · 4 languages
VAT Guides80 KB
Directors Services
Text and commentary · 4 languages
05
Official primary source
Official VAT guidance collection · 200 source records
Verify official text ↗