{"id":9490,"date":"2024-08-20T22:47:44","date_gmt":"2024-08-20T17:17:44","guid":{"rendered":"https:\/\/aviaanaccounting.com\/?page_id=9490"},"modified":"2026-09-25T11:33:24","modified_gmt":"2026-09-25T06:03:24","slug":"vat-frequently-asked-questions-faq","status":"publish","type":"page","link":"https:\/\/aviaan.mindhealth.co.in\/in\/vat-frequently-asked-questions-faq\/","title":{"rendered":"VAT Frequently Asked Questions (FAQ)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9490\" class=\"elementor elementor-9490\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-06c18a4 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"06c18a4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23adf80\" data-id=\"23adf80\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-115d266 elementor-widget elementor-widget-heading\" data-id=\"115d266\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">VAT Frequently Asked Questions (FAQ)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b018766 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b018766\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb92c04\" data-id=\"cb92c04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7084d5 elementor-widget elementor-widget-heading\" data-id=\"d7084d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200,&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VAT FAQs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aacb816 elementor-widget elementor-widget-elementskit-accordion\" data-id=\"aacb816\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6aee2b7967cfa\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-89f000a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-89f000a6aee2b7967cfa\" aria-expanded=\"true\" aria-controls=\"Collapse-89f000a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will tourists also pay VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-89f000a6aee2b7967cfa\" class=\" show collapse\" role=\"region\" aria-labelledby=\"primaryHeading-0-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Yes, tourists are a significant source of revenue for the UAE and will pay VAT at the point of sale. Nevertheless, we have set the VAT rate deliberately low so that VAT is a limited burden on all consumers.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-50b99856aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-50b99856aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-50b99856aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are zero-rated supplies?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-50b99856aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-1-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><ul class=\"style-list-circle\"><li>Exports of goods and services.<\/li><li>International transport of goods and passengers.<\/li><li>Certain means of transport, such as trains, trams, vessels, airplanes.<\/li><li>First sale\/rent of residential buildings.<\/li><li>Aircraft or vessels designated for rescue and assistance by air or sea.<\/li><li>Certain investment precious metals.<\/li><li>Certain healthcare services and related goods and services.<\/li><li>Certain educational services and related goods &amp; services.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-65164936aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-65164936aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-65164936aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are exempt supplies?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-65164936aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-2-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><ul class=\"style-list-circle\"><li>Financial services including life insurance and reinsurance of life insurance as well as financial services that are not conducted for an explicit fee, discount, commission, rebate or similar type of consideration.<\/li><li>Residential buildings, other than the residential buildings which are specifically zero-rated.<\/li><li>Bare land.<\/li><li>Local passenger transport.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-2e716d76aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-2e716d76aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-2e716d76aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How do I check whether my TRN is valid?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-2e716d76aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-3-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>To check the validity of your TRN:<\/p><ul class=\"style-list-circle\"><li>Log in to the FTA e-services portal (https:\/\/eservices.tax.gov.ae\/en-us\/login).<\/li><li>Click the TRN Verification tab at the top of the page.<\/li><li>Fill out the TRN field.<\/li><li>Click Validate. If your TRN is valid, you will see the message \u201dTRN is available in the system\u201d at the bottom of the screen.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-bac20306aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-bac20306aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-bac20306aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will VAT be paid on imports?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-bac20306aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-4-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>VAT is due on the goods and services purchased from abroad.<\/p><p>In case the recipient in the State is a registered person with the Federal Tax Authority for VAT purposes, VAT would be due on that import using a reverse charge mechanism.<\/p><p>In case the recipient in the State is a non-registered person for VAT purposes, VAT would be paid on import of goods from a place outside the GCC. Such VAT will typically be required to be paid before the goods are released to the person.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-e2c38236aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-e2c38236aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-e2c38236aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will there be Tax grouping?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-e2c38236aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-5-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><p class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">Businesses that satisfy certain requirements covered under the Legislation (such as having a place of residence in the UAE and being related\/associated parties) will be able to register as a Tax group. For some businesses, Tax grouping will be a useful tool that would simplify accounting for VAT.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-6-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-4d5041c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-4d5041c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-4d5041c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can businesses offset customs duty against VAT payments?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-4d5041c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-6-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>VAT shall be payable in addition to the custom duties paid by the importer of the goods and cannot be deducted. VAT shall be computed on the value that includes the customs duties.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-7-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-945eb736aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-945eb736aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-945eb736aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will the goods exempt from customs duties also be exempt from VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-945eb736aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-7-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Not necessarily. Some goods that are imported may be exempt from customs duties but subject to VAT.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-8-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-1a6f9166aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-1a6f9166aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-1a6f9166aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Are VAT-exempted goods and services also exempt from customs duty?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-1a6f9166aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-8-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Not necessarily. VAT and customs duty are two separate and independent levies. Even if customs duty is exempted on certain goods, imports can be subjected to VAT.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-9-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-7f819716aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7f819716aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-7f819716aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Liability of VAT, when input tax is more than output tax?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7f819716aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-9-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>A taxable person will have the excess input tax recovered; he will be entitled to set this off against subsequent payment due to FTA.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-10-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-b5d02846aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-b5d02846aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-b5d02846aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Under which conditions will businesses be allowed to claim VAT incurred on expenses?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-b5d02846aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-10-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>VAT on expenses that were incurred by a business can be deducted in the following circumstances:<\/p><ul class=\"style-list-circle\"><li>The business must be a taxable person (the end consumer cannot claim any input tax refund).<\/li><li>VAT should have been charged correctly (i.e. unduly charged VAT is not recoverable).<\/li><li>The business must hold documentation showing the VAT paid (e.g. valid tax invoice).<\/li><li>The goods or services acquired are used or intended to be used for making taxable supplies.<\/li><li>VAT input tax refund can be claimed only on the amount paid or intended to be paid before the expiration of 6 months after the agreed date for the payment of the supply.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-11-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-55008a26aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-55008a26aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-55008a26aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can UAE nationals claim VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-55008a26aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-11-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>A scheme will be introduced to allow a UAE national who is not registered for VAT to reclaim VAT paid on goods and services relating to constructing a new residence which will be privately used by the person and his family.<\/p><p>This will allow the recovery of VAT on such expenses as contractor\u2019s services and building materials.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-12-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-cfac53a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cfac53a6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-cfac53a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Do I need a unique VAT number for each commercial registration for the same organization?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cfac53a6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-12-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>No, the head office and branches are considered to be a single taxable entity under VAT, provided that they are part of the same legal entity. This also applies for two branches with different commercial registrations.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-13-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-aa64ef86aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-aa64ef86aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-aa64ef86aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How should a business determine the place of supply?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-aa64ef86aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-13-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The place of supply will determine whether a supply is made within the UAE (in which case the UAE VAT law will apply), or outside the UAE for VAT purposes.<\/p><p>For a supply of goods, the place of supply should be the location of goods when the supply takes place with special rules for certain categories of supplies (e.g. water and energy, cross border supplies).<\/p><p>For the supply of services, the place of supply should be where the supplier is established with special rules for certain categories of supplies (e.g. cross border supplies between businesses).<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-14-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-8faa05c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8faa05c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-8faa05c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the types of supply?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8faa05c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-14-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <ul class=\"style-list-circle\"><li>Taxable supply: When a supply takes place within the UAE, it falls within the scope of the UAE VAT, and will be considered taxable supply.<\/li><li>Out-of-scope supply: When a supply takes place outside the UAE, it is outside the scope of the UAE VAT.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-15-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-19b86076aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-19b86076aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-19b86076aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Do I need to pay VAT on sale or purchase of pre-owned goods?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-19b86076aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-15-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes, the Federal Tax Authority (FTA) has issued guidelines to charge 5% VAT on sale or purchase of pre-owned goods such as vehicles and furniture. However, the amount on which VAT to be levied depends on when the item was purchased.<\/p><ul class=\"style-list-circle\"><li>If the item was purchased before VAT was implemented (January 1st, 2018) and is sold any time after that, the VAT needs to be applied on the total selling price.<\/li><li>If an item was purchased and sold after VAT was implemented, then VAT needs to be applied on the profit margin. The VAT will be levied on the profit margin, since the seller of the pre-owned goods would have already been taxed at the time of purchase.<\/li><li>Pre-owned goods imported into UAE don\u2019t qualify for this scheme. Imports of pre-owned goods are always subject to VAT on the total price.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-16-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-515e5316aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-515e5316aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-515e5316aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Is online shopping taxable?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-515e5316aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-16-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes, online shopping is taxed at 5%.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-17-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-91e5e426aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-91e5e426aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-91e5e426aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How is VAT calculated with discounts?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-91e5e426aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-17-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel-heading\">\u00a0<\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>VAT is calculated on the discounted price of the product.<\/p><p>For example, if the price of an item is 110 AED and the seller gives a discount of 10 AED, then the VAT on the product is 5% of 100 AED. The total cost of the product would be 105 AED (100 AED purchase price + 5 AED of VAT).<\/p><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-18-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-f744da16aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f744da16aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-f744da16aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Are loans and other processing charges subject to VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f744da16aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-18-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Loans are not subject to VAT under UAE, but the processing charges are subject to 5% VAT.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-19-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-5ece6f66aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-5ece6f66aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-5ece6f66aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the place of supply for goods exported from the UAE to non-GCC member states?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-5ece6f66aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-19-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If goods are exported from the UAE to a non-GCC member state, then the place of supply is the UAE.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-20-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-7fb8e226aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7fb8e226aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-7fb8e226aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the place of supply for services if the supplier resides in a GCC implementing state?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7fb8e226aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-20-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><ul class=\"style-list-circle\"><li><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel-heading\"><ul class=\"style-list-circle\"><li><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"ea-card sp-ea-single ea-expand\"><div class=\"sp-collapse spcollapse show\"><div class=\"ea-body\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"ea-card sp-ea-single ea-expand\"><div class=\"sp-collapse spcollapse show\"><div class=\"ea-body\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel-heading\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If a supplier residing in a GCC state supplies services to a VAT-registered recipient in another GCC state, the place of supply is the recipient\u2019s state.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-21-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-cf1340e6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cf1340e6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-cf1340e6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the place of supply for services if the supplier resides outside the GCC?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cf1340e6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-21-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If a supplier residing in a non-GCC state supplies services to a recipient in the UAE, then the place of supply is the UAE.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-22-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-0d651bc6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-0d651bc6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-0d651bc6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the date of supply for goods where the payment is made through vending machines?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-0d651bc6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-22-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The date of supply for such goods is when the funds are collected from the machine.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-23-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-5133bd06aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-5133bd06aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-5133bd06aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the date of supply for deemed supplies of goods\/services?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-5133bd06aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-23-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The date of supply for deemed goods\/services are whichever of the following applies: the date when the supply is made, the date when the usage of the goods\/services is changed, or the date when the taxpayer applies for deregistration.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-24-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-3dc01756aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3dc01756aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-3dc01756aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How is the value of supply calculated if part of the consideration is non-monetary?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3dc01756aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-24-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If all or part of the consideration is non-monetary, the value of supply will be calculated based on the monetary portion plus the fair market value of the non-monetary portion, excluding VAT.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-25-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-938e93a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-938e93a6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-938e93a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How is the value of supply calculated if the total payment is monetary?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-938e93a6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-25-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If the total consideration is monetary, the value of supply will be the market value without VAT. It will also include other expenses and charges incurred by the supplier.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-26-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-65373286aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-65373286aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-65373286aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What reduces the value of supply?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-65373286aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-26-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The following factors will reduce the value of supply:<\/p><ul class=\"style-list-circle\"><li>Discounts and deductions given to customers.<\/li><li>Subsidies granted by other GCC member states to the supplier.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-27-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-b550a0f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-b550a0f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-b550a0f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What should I do if the value of supply is expressed in foreign currency?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-b550a0f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-27-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The value of supply should be converted to AED or the currency of the relevant state based upon the current exchange rate.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-28-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-574a2046aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-574a2046aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-574a2046aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Do I need to notify the FTA regarding supplies under the profit margin scheme?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-574a2046aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-28-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If you are a VAT-registered person making supplies under the profit margin scheme, you need not report it to the FTA. You will have to report the sales and the corresponding VAT applied on the sales while filing your VAT return.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-29-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-66144a76aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-66144a76aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-66144a76aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is designated zone?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-66144a76aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-29-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Zone that is treated as outside the UAE for tax purposes. The transfers of goods between designated zones are tax-free.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-30-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-6fd2a3e6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-6fd2a3e6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-6fd2a3e6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What requirements should a Designated Zone meet to be treated as a territory outside the UAE for VAT purposes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-6fd2a3e6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-30-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A Designated Zone must be a specific fenced area, in addition to meeting all of the following requirements:<\/p><ul class=\"style-list-circle\"><li>It must adhere to strict control criteria laid out by the government.<\/li><li>The operator must keep detailed records of goods supplied.<\/li><li>Security and customs procedures must have been implemented to control the movement of goods and people within the designated zone.<\/li><li>Internal procedures should be followed related to keeping, storing and processing of goods within the area.<\/li><li>The operator of a Designated Zone must adhere to the procedures set out by the FTA.<\/li><\/ul><p>If a Designated Zone changes the way it operates, or does not meet any of the criteria mentioned above, then it will be considered a part of the UAE for VAT purposes.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-31-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-c0a54f46aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c0a54f46aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-c0a54f46aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How is VAT applied on goods and services in the Designated Zones?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c0a54f46aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-31-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div><div class=\"sticky-wrapper\"><div class=\"container\"><div class=\"logo\"><div class=\"mm-toggle visible-xs visible-sm\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Certain goods supplied within the Designated Zones are not subject to VAT. For supplies of services, the VAT treatment in the Designated Zones is the same as in the rest of the UAE.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-32-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-75bc32d6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-75bc32d6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-75bc32d6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How are goods moving from a Designated Zone to the mainland UAE treated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-75bc32d6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-32-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>When goods move from a Designated Zone to the mainland UAE, it is considered to be import of goods into the UAE and import VAT must be paid by the importer.<\/p><p>There are certain situations where the importer has purchased goods that are subject to VAT from a Designated Zone and imports them into the mainland UAE. In such situations, the importer will be able to recover the import VAT paid in full. For an importer to be eligible for this tax recovery, the goods purchased in a Designated Zone must be the same goods imported into the UAE. The importer must also keep evidence of the purchase and the import in case the authority needs proof.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-33-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-8bc95de6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8bc95de6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-8bc95de6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How is the supply of water and energy in the Designated Zones treated under VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8bc95de6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-33-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The supply of water and energy provided for consumption purposes by the water and energy authorities in a Designated Zone will be subject to VAT. This rule is applicable even if the water and energy supplied is used for the production of goods.<\/p><p>In certain cases, the supply of water and energy traded by businesses may be outside the scope of VAT.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-34-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-77263f86aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-77263f86aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-77263f86aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How does the supply of real estate work in the Designated Zones?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-77263f86aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-34-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>As a general rule, the place of supply for real estate is the location of the real estate. As per this rule, the supply of real estate within a Designated Zone will be considered as a supply made outside the UAE. Therefore, VAT not be applicable on such supplies.<\/p><p>Any real estate that is not supplied through selling, leasing, or renting is considered to be real estate service. All real estate services\u2014including but not limited to granting personal rights to use real estate, licensing for occupation of real estate, and the provision of contractual rights that can be exercised on real estate, including the right to use hotel accommodations or similar establishments\u2014are taxable in the Designated Zones.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-35-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-fa930e06aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fa930e06aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-fa930e06aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will insurance be treated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fa930e06aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-35-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Generally, insurance (vehicle, medical, etc) will be taxable. Life insurance, however, will be treated as an exempt financial service.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-36-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-55128006aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-55128006aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-55128006aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will financial services be treated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-55128006aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-36-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>It is expected that fee based financial services will be taxed but margin based products are likely to be exempt.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-37-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-27801bf6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-27801bf6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-27801bf6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will Government Entities be treated for VAT purposes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-27801bf6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-37-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Supplies made by government entities will typically be subject to VAT. This will ensure that government entities are not unfairly advantaged as compared to private businesses.<\/p><p>Certain supplies made by government entities will, however, be excluded from the scope of VAT if they are not in competition with the private sector or where the entity is the sole provider of such supplies. It is likely certain government entities will be entitled to VAT refunds \u2013 this is designed to avoid budgeting issues and provide a level playing field between outsourced and insourced activities.<\/p><p>For the supplies provided for government entities, the treatment of such supplies shall depend on the same supply and not on the recipient of the supply. Therefore, if the supply is subject to the standard tax rate, the treatment would remain the same even if it is provided to a government entity.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-38-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-91729016aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-91729016aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-91729016aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are zero-rated education services?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-91729016aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-38-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <ul class=\"style-list-circle\"><li>Nursery education and pre-school education.<\/li><li>School education<\/li><li>Higher education provided by institutions owned by government or getting more than 50% of funding from the government.<\/li><li>Printed and digital reading material provided by the educational institution.<\/li><li>School trips related to curriculum.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-39-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-13eb0266aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-13eb0266aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-13eb0266aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are zero-rated healthcare services?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-13eb0266aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-39-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <ul class=\"style-list-circle\"><li>Preventative healthcare and treatment services (Provided by a healthcare institution, Physician, nurse, dentist or pharmacy licensed by the Ministry of Health and Prevention or the competent authority)<\/li><li>Medications registered or approved by the Ministry of Health and Prevention<\/li><li>Medical equipment registered or approved by the Ministry of Health and Prevention<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-40-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-7a9149c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7a9149c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-7a9149c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What constitutes a conference or an exhibition under the UAE VAT law?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7a9149c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-40-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A conference is defined as a formal meeting which is held for no longer than 7 days and is attended by people with a shared interest.\u00a0 An exhibition is defined as any event held for no longer than 7 days to present or display goods or services.<\/p><p>Both conferences and exhibitions need to have a relevant permit issued by a government entity.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-41-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-99ec51d6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-99ec51d6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-99ec51d6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Is there a penalty for offering exhibition and conference related services with an expired license?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-99ec51d6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-41-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes. If you fail to notify the FTA about your expired license and do not apply for renewal, and you continue providing services without collecting and accounting for VAT, then you will be liable to pay the VAT amount due and will be subject to normal applicable penalties.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-42-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-7bcb7b06aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-7bcb7b06aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-7bcb7b06aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What format should I follow for my written declaration when purchasing gold and diamonds?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-7bcb7b06aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-42-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The template for the written declaration shall be provided by the FTA.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-43-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-6ee66166aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-6ee66166aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-6ee66166aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Are there penalties for the supply of gold and diamonds?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-6ee66166aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-43-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If the supplier was aware or was supposed to be aware that the buyer was not registered for VAT at the time of supply, the supplier and the buyer will both be liable for any tax due and penalties applied on the supply.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-44-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-dffae4a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-dffae4a6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-dffae4a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What will attract a penalty for law firms?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-dffae4a6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-44-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The following offences made by a law firm will attract a penalty:<\/p><ul class=\"style-list-circle\"><li>If a law firm that is liable to register for VAT does not register before the last date of registration<\/li><li>If a law firm does not file VAT returns at all<\/li><li>If a law firm does not file VAT returns on time<\/li><li>If a law firm files wrongful returns<\/li><li>If there is tax evasion<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-45-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-e0881bc6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-e0881bc6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-e0881bc6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Does VAT apply to installments paid on car loans?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-e0881bc6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-45-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>No. VAT is not applicable for car loan installments and their associated interest rates.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-46-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-4edba426aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-4edba426aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-4edba426aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Does VAT applicable on spare car parts?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-4edba426aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-46-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Yes, a standard rate of 5% is applicable on purchases of spare parts.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-47-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-f03442a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f03442a6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-f03442a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Are labor camps and labor accommodations subject to VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f03442a6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-47-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It depends whether the accommodation is considered residential or commercial.<\/p><ul class=\"style-list-circle\"><li>If the laborers are provided with an accommodation in a residential building, then it is tax exempt.<\/li><li>If there are additional services provided along with the accommodation, then it is considered commercial and subject to the standard VAT rate of 5%.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-48-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-6e53b4c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-6e53b4c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-6e53b4c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How quickly will refunds be released?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-6e53b4c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-48-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Refunds will be made after the receipt of the application and subject to verification checks, with a particular focus on avoiding fraud.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-49-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-fba6e1f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fba6e1f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-fba6e1f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can foreign businesses claim VAT refunds?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fba6e1f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-49-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes, foreign businesses are eligible for VAT refunds in the following circumstances:<\/p><ul class=\"style-list-circle\"><li>The business owner is a resident in a GCC state that is not considered to be an implementing state;<\/li><\/ul><p>Or<\/p><ul><li>A foreign entity that carries on business under the following conditions:<\/li><\/ul><ul><li>It has no place of establishment or fixed establishment in the UAE or an implementing state;<\/li><li>It is not a taxable person;<\/li><li>It is registered as an establishment with a competent authority in the jurisdiction, in which it is established; and<\/li><li>It is from a country that provides refunds of VAT to UAE entities in similar circumstances.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-50-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-d7694ec6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d7694ec6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-d7694ec6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will real estate be treated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d7694ec6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-50-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The VAT treatment of real estate will depend on whether it is a commercial or residential property.<\/p><p>Supplies (including sales or leases) of commercial properties will be taxable at the standard VAT rate (i.e. 5%).<\/p><p>On the other hand, supplies of residential properties will generally be exempt from VAT. This will ensure that VAT would not constitute an irrecoverable cost to persons who buy their own properties. In order to ensure that real estate developers can recover VAT on construction of residential properties, the first supply of residential properties within 3 years from their completion will be zero-rated.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-51-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-5c1230f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-5c1230f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-5c1230f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is a residential building for VAT purposes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-5c1230f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-51-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A residential building is a building or part thereof that is intended and designed for occupation by individuals, and mainly includes buildings which can be occupied by any person as main place of residence. It does not include:<\/p><ul class=\"style-list-circle\"><li>Any place that is not a building fixed to the ground and can be moved without being damaged.<\/li><li>Any building that is used as a hotel, motel, bed and breakfast establishment, or hospital or the like.<\/li><li>A serviced apartment for which services in addition to the supply of accommodation are provided.<\/li><li>Any building constructed or converted without lawful authority.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-52-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-ae6c2026aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ae6c2026aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-ae6c2026aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the VAT treatment applicable on the supply of residential buildings?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ae6c2026aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-52-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>If a property or a newly constructed residential building is sold within three years of its construction, then the first sale will be a zero-rated VAT supply. Any subsequent sales of this property will be exempt from VAT.<\/p><p>The supply (rent, lease, or sale) of residential accommodation is exempted from VAT if any of the following conditions are fulfilled:<\/p><ul class=\"style-list-circle\"><li>The duration of the lease exceeds 6 months<\/li><li>The tenant of the property holds an Emirates ID<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-53-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-56e889e6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-56e889e6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-56e889e6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Are the owners of residential properties required to register for VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-56e889e6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-53-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>No, they are not required to register for VAT as long as they don\u2019t have any other taxable business activities.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-54-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-de1b68b6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-de1b68b6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-de1b68b6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is a commercial building for VAT purposes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-de1b68b6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-54-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>A commercial building is any building or part thereof that is not a residential building.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-55-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-c4c126d6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c4c126d6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-c4c126d6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the VAT treatment on the supply of commercial buildings?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c4c126d6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-55-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The rent, sale or leasing of any commercial building is subject to 5% VAT. The VAT amount paid on expenses relating to the supply of a commercial building can be recovered by the owner.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-56-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-3ad7c786aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3ad7c786aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-3ad7c786aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Does the owner of a commercial building need to register for VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3ad7c786aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-56-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Yes, if the value of the supply in a year is over AED 375,000 or is expected to reach that limit in the next 30 days, then the owner needs to register.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-57-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-3c4b9a86aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3c4b9a86aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-3c4b9a86aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How a mixed-use building is (residential and commercial) treated for VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3c4b9a86aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-57-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The rent or sale of a residential part of the building shall be treated as zero-rated or exempt, depending on whether this is a first supply or a subsequent supply.<\/p><p>The rent or sale of a commercial part of the building shall be treated as subject to VAT at 5%.<\/p><p>The tax incurred by the owner on the building needs to be apportioned where there is an exempt supply, and the portion related to the taxable supply (at 0% and 5%) may be recovered.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-58-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-f25aa286aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f25aa286aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-f25aa286aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the VAT treatment on the supply of charitable buildings?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f25aa286aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-58-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The first supply of a building, whether made wholly or partly, is zero-rated if the building is specifically constructed and designed for charitable purposes as listed in the Designated Charitable Bodies. The subsequent supplies of the building will be subject to standard VAT.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-59-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-d2f3bc76aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d2f3bc76aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-d2f3bc76aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the VAT treatment on the supply of bare land?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d2f3bc76aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-59-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The supply of bare land by either lease or by sale is exempted from VAT. Any VAT costs associated with the supply of bare land will not be recoverable by the supplier.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-60-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-c14c8856aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c14c8856aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-c14c8856aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can I recover input tax for goods acquired in another state and then moved into the UAE?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c14c8856aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-60-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Yes, if goods were acquired by a registrant in another implementing state and then moved into the UAE, then the tax paid will be treated as recoverable tax.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-61-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-e2b3fd06aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-e2b3fd06aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-e2b3fd06aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can I recover the input taxes paid for services or goods meant for private or non-business purposes?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-e2b3fd06aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-61-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>No, input tax for goods and services meant to be used only for private or non-business purposes can\u2019t be recovered.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-62-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-28cf27b6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-28cf27b6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-28cf27b6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can input tax be recovered for zero-rated supplies?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-28cf27b6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-62-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Yes, input tax can be recovered for zero-rated supplies.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-63-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-58039d56aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-58039d56aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-58039d56aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can I recover input taxes for exempted supplies?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-58039d56aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-63-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>No, input tax cannot be recovered for tax exempt supplies as there is no tax paid.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-64-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-9be88206aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-9be88206aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-9be88206aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Under which conditions will businesses be allowed to claim VAT incurred on expenses?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-9be88206aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-64-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>VAT on expenses that were incurred by a business can be deducted in the following circumstances:<\/p><ul class=\"style-list-circle\"><li>The business must be a taxable person (the end consumer cannot claim any input tax refund).<\/li><li>VAT should have been charged correctly (i.e. unduly charged VAT is not recoverable).<\/li><li>The business must hold documentation showing the VAT paid (e.g. valid tax invoice).<\/li><li>The goods or services acquired are used or intended to be used for making taxable supplies.<\/li><li>VAT input tax refund can be claimed only on the amount paid or intended to be paid before the expiration of 6 months after the agreed date for the payment of the supply.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-65-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-e301ebf6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-e301ebf6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-e301ebf6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What types of employee expense VAT are eligible for input tax credit?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-e301ebf6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-65-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>VAT can be recovered for goods and services which need to be provided to your employees on a mandatory basis, or as part of a contractual agreement or documented policy.<\/p><p>When you incur personal expenses on behalf of your employees and do not charge the employees for those expenses, the VAT paid will not be eligible for input tax credit.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-66-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-5c65aaf6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-5c65aaf6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-5c65aaf6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What kind of records are businesses required to maintain, and for how long?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-5c65aaf6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-66-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Businesses are required to keep records which will enable the Federal Tax Authority to identify the details of the business activities and review transactions. The documents which are required and the time period for keeping them is clarified in Federal Law no. (7) of 2017 on Federal Tax procedures and the Cabinet Decision No. (36) of 2017 on the Executive Regulation of the Federal Law No (7) of 2017 on Tax Procedures.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-67-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-f7af1306aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f7af1306aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-f7af1306aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How long must a taxable person retain VAT invoices for?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f7af1306aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-67-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Any taxable person must retain VAT invoices issued and received for a minimum of 5 years.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-68-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-83698996aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-83698996aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-83698996aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the cases that would lead to the imposition of penalties?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-83698996aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-68-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Penalties will be imposed for non-compliance.<\/p><p>Examples of actions and omissions that may give raise to penalties include:<\/p><ul class=\"style-list-circle\"><li>A person failing to register when required to do so;<\/li><li>A person failing to submit a tax return or make a payment within the required period;<\/li><li>A person failing to keep the records required under the issued tax legislation;<\/li><li>Tax evasion offences where a person performs a deliberate act or omission with the intention of violating the provisions of the issued tax legislation.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-69-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-38b9d7f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-38b9d7f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-38b9d7f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What goods services are liable for reverse charge in the UAE?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-38b9d7f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-69-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Reverse charge mechanism is applicable on the following:<\/p><ul class=\"style-list-circle\"><li>Import of goods\/services for business purposes<\/li><li>Supply of goods\/services made by a supplier who does not have an established business in the UAE to a taxpayer who is based in the UAE<\/li><li>Purchase of goods from a designated zone<\/li><li>Purchase of crude oil or refined oil, natural gas (processed or unprocessed), or hydrocarbons for processing and resale by a registered supplier to a registered buyer in the UAE<\/li><li>Supply of gold and diamonds<\/li><li>Purchase of gold and diamonds for resale or further production or manufacture.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-70-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-69a5a296aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-69a5a296aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-69a5a296aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Why is the reverse charge mechanism needed?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-69a5a296aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-70-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>When the seller does not have a business in the UAE, tracking them is hard for the tax authorities. In order to track these imported supplies and suppliers, the buyers in the UAE are made responsible for paying VAT on a reverse charge basis. This helps the FTA ensure the collection of VAT in cases where the suppliers are non-residents and do not have fixed establishments in the UAE, though the supply is made in the UAE.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-71-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-00a284c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-00a284c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-00a284c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the responsibilities of buyers and sellers under the reverse charge mechanism?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-00a284c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-71-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Buyers and sellers should make sure they adhere to the following rules:<\/p><ul class=\"style-list-circle\"><li>Every registered business owner must keep proper records of their supplies that incur reverse charge.<\/li><li>Invoices, receipt vouchers, and refund vouchers must all specify whether the tax payable for that particular transaction is through reverse charge.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-72-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-3c441766aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3c441766aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-3c441766aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will businesses have to report on their business in each of the Emirates?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3c441766aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-72-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Businesses will need to complete additional information on their VAT returns to report revenues earned in each Emirate.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-73-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-a90b3446aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-a90b3446aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-a90b3446aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will there be bad debt relief?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-a90b3446aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-73-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>VAT registered businesses will be able to reduce their output tax liability by the amount of VAT that relates to bad debt which has been written off by the VAT registered business.<\/p><p>The legislation will include the conditions and limitations concerning the use of this relief.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-74-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-ad738146aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ad738146aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-ad738146aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will it be possible to issue cash receipts instead of VAT invoices?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ad738146aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-74-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A supplier registered or required to be registered for VAT must issue a valid VAT invoice for the supply. To be considered as a valid VAT invoice, the document must follow a specific format as mentioned in the legislation. In certain situations the supplier may be able to issue a simplified VAT invoice. The conditions for the VAT invoice and the simplified VAT invoice are mentioned legislation.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-75-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-76478866aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-76478866aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-76478866aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will there be any special schemes for SMEs?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-76478866aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-75-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>No special rules are planned for small or medium sized enterprises. However, the FTA is providing through its website materials and resources for these entities to assist them in their enquiries.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-76-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-ba841b36aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ba841b36aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-ba841b36aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will Islamic finance be treated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ba841b36aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-76-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Islamic finance products are consistent with the principles of sharia and therefore often operate differently from financial products that are common internationally.<\/p><p>To ensure that there are no inconsistencies between the VAT treatment of standard financial services and Islamic finance products, the treatment of Islamic finance products will be aligned with the treatment of similar standard financial services.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-77-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-04a0a1f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-04a0a1f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-04a0a1f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can businesses charge VAT if they are not registered?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-04a0a1f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-77-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Businesses are not allowed to charge VAT unless they are registered for VAT and have a TRN.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-78-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-8147f196aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8147f196aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-8147f196aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">What is special refund?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8147f196aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-78-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Return applicable only to select foreign businesses, which are:<\/p><ul><li>the business that is resident in any GCC State that is not considered to be an Implementing State; or<\/li><li>a foreign entity that carries on Business but:-<\/li><\/ul><ul><li>has no place of establishment or fixed establishment in the UAE or an<\/li><\/ul><p>Implementing State;<\/p><ul><li>is not a Taxable Person;<\/li><li>is registered as an establishment with a competent authority in the jurisdiction in which is established; and<\/li><li>is from a country that provides refunds of VAT to UAE entities in similar circumstances.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-79-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-2d4e0c16aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-2d4e0c16aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-2d4e0c16aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will FTA issue rulings or provide tax advice?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-2d4e0c16aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-79-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>In the course of its interaction with taxpayers, the FTA may provide its views on various matters in the law. Taxpayers may choose to challenge these views. It should be noted that penalties may be imposed on taxpayers who are found to violate any tax laws and regulations.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-80-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-ed611fd6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ed611fd6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-ed611fd6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How can one object to the decisions of the Authority?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ed611fd6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-80-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Any person will be able to object a decision of the Federal Tax Authority.<\/p><p>As a first step, the person shall request the FTA to reconsider its decision. Such request of re-consideration has to be made within 20 business days from the date the person was notified of the original decision of the FTA, and the FTA will have 20 business days from receipt of such application to provide its revised decision.<\/p><p>If the person is not satisfied with the revised decision of the FTA, it will be able to object to the Tax Disputes Resolution Committee which will be set up for these purposes. Objections to the Committee will need to be submitted within 20 business days from the date the person was notified of the FTA\u2019s revised decision, and the person must pay all taxes and penalties subject of objection before objecting to the Committee. The Committee will typically be required to give its decision regarding the objection within 20 business days from its receipt.<\/p><p>As a final step, if the person is not satisfied with the decision of the Committee, the person may challenge its decision before the competent court. The appeal must be made within 20 business days from the date of the appellant being notified of the Committee\u2019s decision.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-81-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-da5000c6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-da5000c6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-da5000c6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How will partial exemption work?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-da5000c6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-81-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Where a VAT registered person incurs input tax on its business expenses, this input tax can be recovered in full if it relates to a taxable supply made, or intended to be made, by the registered person. In contrast, where the expense relates to a non-taxable supply (e.g. exempt supplies), the registered person may not recover the input tax paid.<\/p><p>In certain situations, an expense may relate to both taxable and non-taxable supplies made by the registered person (such as activities of the banking sector). In these circumstances, the registered person would need to apportion input tax between the taxable and non-taxable (exempt) supplies.<\/p><p>Businesses will be expected to use input tax (ratio of recoverable to total) as a basis for apportionment in the first instance although there will be the facility to use other methods where they are fair and agreed with the Federal Tax Authority.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-82-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-cd378986aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cd378986aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-cd378986aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will there be any VAT that businesses are not allowed to claim?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cd378986aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-82-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>VAT will not be deductible in respect of expenses incurred for making non-taxable supplies. Furthermore, input tax cannot be deducted if it is incurred in respect of specific expenses such as entertainment expenses e.g. employee entertainment.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-83-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-0625e6f6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-0625e6f6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-0625e6f6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will non-residents be required to register for VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-0625e6f6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-83-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Non-residents that make taxable supplies in the UAE will be required to register for VAT unless there is any other UAE resident person who is responsible for accounting for VAT on these supplies. This exclusion may apply, for example, where a UAE business is required to account for VAT under a reverse charge mechanism in respect of a purchase from a non-resident.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-84-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-881eb1a6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-881eb1a6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-881eb1a6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will Businesses have to report on their business in each of the Emirates?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-881eb1a6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-84-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Businesses will need to complete additional information on their VAT returns to report revenues earned in each Emirate.<\/p><p>Further detail on this can be found in the Executive Regulation of the Federal Decree-Law No. (8) of 2017 on Value Added Tax.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-85-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-f21c4386aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-f21c4386aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-f21c4386aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Will visiting businesses be able to reclaim VAT?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-f21c4386aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-85-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It is intended that we will allow foreign businesses to recover the VAT they incur when visiting the UAE. This is important as it encourages them to do business and also, because a lot of other countries have VAT systems, it protects the ability of UAE businesses to recover VAT when visiting other countries (where the rates are a lot higher).<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-86-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-61d2f416aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-61d2f416aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-61d2f416aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How can a tax group be disbanded?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-61d2f416aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-86-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>To disband or cancel a tax group, the representative member must submit a tax group deregistration application to the FTA. The members must each submit a VAT registration application if they are eligible and required to register but have not registered before.<\/p><p>If the tax group is to be disbanded because it is no longer eligible for tax grouping, then the representative member must notify the FTA within 20 days of the change in eligibility.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-87-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-86ae8e86aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-86ae8e86aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-86ae8e86aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">Can the FTA force you to form a tax group?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-86ae8e86aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-87-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>If you and another business share sufficient economic, financial, and organizational ties to split the applicable VAT amongst you, then the FTA may force you to register as a tax group.<\/p><\/div><\/div><\/div><\/div><div class=\"vc_tta-panel\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\">\u00a0<\/h4><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-88-aacb816\" role=\"heading\" aria-level=\"3\">\n                        <a href=\"#collapse-48830ca6aee2b7967cfa\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" role=\"button\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-48830ca6aee2b7967cfa\" aria-expanded=\"false\" aria-controls=\"Collapse-48830ca6aee2b7967cfa\">\n                            \n                            <span class=\"ekit-accordion-title\">How do tourists receive their refund?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-left-arrows\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-48830ca6aee2b7967cfa\" class=\" collapse\" role=\"region\" aria-labelledby=\"primaryHeading-88-aacb816\" data-parent=\"#accordion-6aee2b7967cfa\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vc_tta-container\"><div class=\"vc_general vc_tta vc_tta-accordion vc_tta-color-blue vc_tta-style-outline vc_tta-shape-square vc_tta-o-shape-group vc_tta-controls-align-left\"><div class=\"vc_tta-panels-container\"><div class=\"vc_tta-panels\"><div class=\"vc_tta-panel vc_active\"><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Tourists can submit the required documents when leaving the country and receive their refund through either credit card or cash from the global operator, Planet. This transaction is completely electronic.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT Frequently Asked Questions (FAQ) VAT FAQs Will tourists also pay VAT? Yes, tourists are a significant source of revenue for the UAE and will pay VAT at the point of sale. Nevertheless, we have set the VAT rate deliberately low so that VAT is a limited burden on all consumers. \u00a0 What are zero-rated [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9490","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/pages\/9490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/comments?post=9490"}],"version-history":[{"count":0,"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/pages\/9490\/revisions"}],"wp:attachment":[{"href":"https:\/\/aviaan.mindhealth.co.in\/in\/wp-json\/wp\/v2\/media?parent=9490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}