UAE VAT Basic to Advance Training 2026

Explore UAE VAT basics and its adoption across Gulf states since 2018, and how VAT applies through input and output tax at each production stage.

Learn when value added tax is applied: at the point of sale as an indirect tax collected by the seller, 5% on most goods and services borne by the consumer.

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Identify the parties in the VAT system: manufacturers, wholesalers, retailers, and the end consumer. Explain how output VAT minus input VAT determines VAT payable and recoverable scenarios.

Explore UAE and Saudi VAT registration rules, including mandatory registration at 375,000 turnover with a 30-day deadline, voluntary registration between 187,000 and 375,000, and immediate registration for non-residents.

Deregistration from VAT is mandatory when the business stops sales, falls below 187,500 dirhams turnover, or merges, and must be completed within 30 days to avoid penalties.

Understand the UAE VAT flow, from input VAT and output VAT to VAT returns, control accounts, and bad debt adjustments, with practical Excel calculations for FTA reporting.

Explain UAE VAT rates, including standard 5% and zero-rated and exempt supplies, and compare to Saudi 15%, while detailing input versus output VAT.

Explore the scope of VAT by identifying exempt, zero-rated, and taxable goods and services. Note residential property is exempt, while commercial real estate and energy are taxable at 5%.

shows how a 5% value-added tax is collected at each stage—from scrap seller to retailer—and how the end consumer bears the VAT burden through input and output VAT credits.

Explore VAT and international trade terminologies, distinguishing local trade, GCC trade, and non-GCC trade, and understand how each category shapes applicable rules.

Learn how the reverse charge mechanism shifts VAT accounting from seller to buyer in cross-border and import transactions, ensuring the government collects VAT despite non-local suppliers.

Explore UAE VAT treatment of imports and exports, including the reverse charge mechanism, zero-rated and exempt supplies for goods and services, and rules for non-GCC and GCC exports.

Explore UAE VAT rules for imports from outside the GCC, applying a 5% reverse charge at entry, and local UAE sales taxed at 5%, with exports at 0%.

Learn how import VAT is charged at entry, with UAE and Saudi return options. Landed cost includes base value, duties, transport, handling, and insurance. Note GCC and neighboring Arab countries.

Understand special real estate and construction VAT: development purchases are 5%, with reverse charge for non-resident suppliers, and commercial property is taxed 5% while residential is exempt.

Explain the VAT rule on restricted vehicles defined as those not exclusively used for business and used for mixed purposes, where input VAT cannot be deducted.

Learn how entertainment expenses are treated under UAE VAT, noting that input VAT on dinners, meals, and related entertainment purchases is non-deductible and recorded as a business expense.

Learn why catering services are a special item in UAE VAT, with input tax on private and non-business activity purchases non-deductible and catering expenses recorded as a separate business expense.

Describe grandfathering under UAE VAT, where contracts signed before May 2017 were zero rated until expiry or December 31, 2018, after which standard rates apply; emphasize interview relevance.

Learn how discounts affect vat on special items in the UAE, including bulk purchases, by applying the vat to the net payable amount after all discounts.

Master UAE VAT accounting by learning the rules for input and output VAT, allowable deductions, rates (standard 5%, zero, exempt), penalties, and filing processes.

Learn UAE VAT invoice requirements, from simple to detailed invoices, including dates and date of supply, sequential invoice numbers, supplier and customer details, self-billing, VAT rates, and discounts or exemptions.

This lecture explains the simplified invoice for orders under 1000 dirhams, detailing date, supplier information, item descriptions, the tax payable, and whether the total includes VAT.

Learn to compile a VAT control account in Excel by pairing input and output VAT ledgers, applying adjustments for returns, cash purchases, reverse charge, customs, and bad debt relief.

Learn to file UAE VAT returns on the FTA portal, entering sales and purchases data into the VAT control account and calculating net VAT due or refunds.

Learn when to file and pay UAE VAT returns, choosing monthly or quarterly filing by turnover, and meet the 28th deadline to avoid penalties.

Explore UAE VAT penalties for late filing and late payment, voluntary disclosures, audits, and penalties related to invoices, records, and import VAT.

Understand the vat cycle in the united arab emirates and how to file vat returns using practical ledgers, input and output tax, and mandatory records.

Log in to the Amara tax portal, submit your VAT return through my filings, enter standard supplies by region, confirm details, download a receipt, and complete payment.