FTA VAT guides and clarifications

Source and translation status

Source status is checked item by item. Records 1–50 include current guides and Public Clarifications, superseded editions, official forms, historical bulletins, a charities list, an official video and a Maskan manual marked Private and Confidential, which is not reproduced. All four-language explanations are independently authored by SGC and are not official FTA translations.

Legal review

Records 1–50 were checked against complete official files and, where applicable, service cards or official-video metadata for scope, statutory references, rates, exclusions, timing, documentary conditions and version status. Archived editions are labelled superseded, bulletin and TAXP007 dates expired, and source discrepancies disclosed. External UAE VAT-counsel review remains pending; 150 records await treatment. · September 2, 2026

Republication status

FTA terms require prior written consent for copying, storage, distribution and commercial publication. The site publishes independently authored editorial explanations and attributed metadata, not full verbatim PDF copies.

Change history

• 1 September 2026 — the FTA VAT catalogue was checked at 200 source records; VATP045 was reviewed in full and published as the first independently authored four-language editorial explanation.
• 1 September 2026 — VATP044 on Concerned Services was reviewed in full; a second independently authored four-language explanation was added with separate checks of Box 3, the self-invoice exception and recovery conditions.
• 1 September 2026 — the 27-page VATGED1 Education Sector Guide was reviewed in full; a third four-language explanation was added covering zero-rating, related supplies, online learning, funding and Input Tax.
• 1 September 2026 — the 19-page VATGRH1 new-residence refund guide was reviewed in full and cross-checked against the FTA service page; a fourth four-language explanation was added with a separate warning on the simplified Tax Invoice and processing-time discrepancies.
• 1 September 2026 — the corpus expanded to 10 materials: the reviewed TPGPC1 was connected, the archived VATGRH1 was compared, VATGPM1 and VATGEX1 were analysed in full, and two Tax Group forms were checked against the service card and EmaraTax manual.
• 1 September 2026 — the corpus expanded to 29 materials: VATGIT1 and VATP039–VATP043 were analysed in full; archived TPGPC1, VATP032 and VATP036 editions were compared; eight bulletins were marked historical; and Maskan was explained without reproducing its confidential source.
• 1 September 2026 — the corpus expanded to 39 materials: current and archived Raqeeb editions were compared; TAXP007, TAXP008, the charities list and five more historical bulletins were analysed; scope, exclusions and currency are disclosed item by item.
• 2 September 2026 — the 50-material review milestone was reached: VATP038, VATP037 and VATP035 were analysed in full; historical VATGGR101 was clearly identified as a 2018 guide; five bulletins were retained as archival chronology; and the official EmaraTax video was described without claiming an unavailable transcript.