UAE Value Added Tax — Federal Decree No. 8 of 2017

Scope

Establishes the UAE's 5% VAT system, effective January 2018. Covers registration thresholds (AED 375,000), zero-rated and exempt categories, input tax recovery, and filing obligations.

This page is a summary prepared for orientation. The operative text is the instrument as published, together with any amending orders and implementing instructions. Confirm the current version and the practice of the administering authority before relying on it for a filing.