John Peacock, Head of Indirect Tax and Conveyancing, and
Tyne Hugo, Associate, wrote a comprehensive step by step
process on how to register for VAT in UAE.
The UAE VAT regime was implemented on 1 January 2018 putting
into operation Federal Decree-Law No 8/2017 on Value Added Tax
and Cabinet Decision No 52/2017 on the Executive Regulations to the
aforementioned law (together with the VAT Law). With the
promulgation of Cabinet Decision No 56/2017 on Medication and
Medical Equipment subject to Tax at Zero-Rate and Cabinet Decision
No 59/2017 on Designated Zones there is more clarity regarding the
obligations upon businesses to register under the VAT Law. A number
of business entities, whether companies, individuals or otherwise,
have been under the impression that their registration was not
mandatory due to the nature of their supplies or that they were
unaffected as they conduct business in a free-zone and have thus
elected not to register. The registration
