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VAT on Education Services in UAE

The supply of educational services shall be zero rated on the conditions that: (1) the supply of educational services is provided in accordance with the curriculum recognized by the federal or local competent government entity regulating the education sector where the course is delivered, (2) the supplier of the educational services is an educational institution.

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UAE VAT Related Parties

Related Parties are two or more persons who are not separate on the economic, financial or regulatory level, where one can control the others either by Law, or through the acquisition of shares or voting rights.
Two or more Persons shall be considered Related Parties if they are associated in economic, financial and regulatory aspects.

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UAE VAT Profit Margin Scheme

Profit Margin scheme is in which, The Registrant may, in any Tax Period, calculate and charge Tax based on the profit margin earned on the Taxable Supplies. The profit margin is the difference between the purchase price of the Goods and the selling price of the Goods, and the profit margin shall be deemed to be inclusive of Tax.

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UAE VAT Capital Assets Scheme

Capital Assets Scheme is a scheme whereby the initially recovered Input Tax is adjusted based on the actual use during a specific period. If a Capital Asset is supplied or imported by a Taxable Person, the latter shall assess the period of use of such asset and make the necessary.

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VAT on Healthcare in UAE

Healthcare Services means any Service supplied that is generally accepted in the medical profession as being necessary for the treatment of the Recipient of the supply including preventive treatment.
Supply of healthcare services shall be zero rated on the conditions that the supply shall be made.

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UAE VAT Tax Group

Tax group is a group of two or more Persons registered with the Authority for Tax purposes as a single taxable person in accordance with the provisions of this Decree-Law. The Executive Regulation of this Decree-Law will determine the instances where the Authority may reject the application to register a Tax Group. Any Person conducting Business.

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