VAT Valuation of Deemed Supplies of Services

Document overview

Defines the cost-based value of a deemed supply of services and the use of an open-market estimate without profit.

Basis: costs carrying input tax.
Profit is excluded.
Applies to deemed services.

Scope and exclusions

Applies to

Value is built from direct and indirect costs on which input tax was incurred; an open-market estimate uses the relevant proportion of those costs.

Limitations and exclusions

Profit is excluded from an open-market estimate; the directive concerns deemed supplies of services, not every goods-and-services valuation rule.

Document text

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.

This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

Publication status

Source and translation status

The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.

Legal review

Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026

Republication status

Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.

Change history

20 July 2026 — issued and published in the Official Gazette; no separate effective date is stated.
Reviewed 13 September 2026

Official primary source

Directive on Tax Transactions No. 5 of 2026

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