Amendments to the VAT Decree from January 2023

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アラブ首長国連邦

12.22.22

Amendments to the VAT Decree from January 2023

Federal Decree-Law No. 18 of 2022 has been issued by the UAE Ministry of Finance amending certain provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (the VAT Decree-Law). The amendments will take effect on 1st January 2023. The following are a summary of the major changes to the VAT Law:

Registered persons who make taxable supplies are allowed to apply for an exemption from VAT registration if all their supplies are zero-rated and/or they no longer make any supplies other than zero-rated supplies. (article 15)
Additional zero-rated goods and services have been added, e.g healthcare related goods and services, importation of gas, etc. (article 45)
Tax Credit Notes must be issued within 14 days from the date of issuing tax invoices. (article 62)

Aside from these amendments, business in the UAE will be subject to a 9% Corporate Tax from 1 June 2023, this will align UAE with other Gulf Cooperation Council states.