Federal Decree-Law No. 8 of 2017 on Value Added Tax

en · translation · sha256:48342246d9d227a69d49e2f1e11ec2d803b83d3f377ea3ab5de5dd8363029ce4

Article (13) Mandatory Tax Registration 1. Every Person, who has a Place of Residence in the State or an Implementing State and is not already registered for Tax, shall register in the following situations: a. Where the total value of all supplies referred to in Article (19) exceeded the Mandatory Registration Threshold over the previous 12-month period. b. Where it is anticipated that the total value of all supplies referred to in Article (19) will exceed the Mandatory Registration Threshold in the next thirty (30) days.

Referencing norms: MandatoryRegistrationForecast, MandatoryRegistrationPast

en · translation · sha256:dd4abe88132ba29044d712ce366c552b0561708fd6bf630b9ca0ba78817b7596

Article (17) Voluntary Registration Any Person who is not obligated to apply for Tax Registration according to this Chapter may apply for Tax Registration in the following cases: 1. If he proves, at the end of any given month, that the total value of supplies referred to in Article (19) of this Decree-Law or the expenses which are subject to Tax and were incurred during the previous 12-month period, has exceeded the Voluntary Registration Threshold. 2. At any time that he anticipates that the total value of supplies stipulated in Article (19) of this Decree-Law or the expenses which are subject to Tax that will be incurred, will exceed the Voluntary Registration Threshold during the coming 30-day period.

Referencing norms: VoluntaryRegistrationForecastExpenses, VoluntaryRegistrationForecastSupplies, VoluntaryRegistrationPastExpenses, VoluntaryRegistrationPastSupplies

en · translation · sha256:30ce7fb03f305d6621885087e197ff73164a2e1f5a2c2145cb1971605564fe4d

Article (3) Tax Rate Without prejudice to the provisions of Title Six of this Decree-Law, a standard rate of 5% shall be imposed on any supply or Import pursuant to Article (2) of this Decree-Law on the value of the supply or Import specified in the provisions of this Decree-Law.

Referencing norms: StandardRateOutputTax

en · translation · sha256:cb8bdcfac69766785f49d5ed65cac149306d4ba4ad26be43bb251dd3e0635489

Article (53) Calculation of Payable Tax The Payable Tax for any Tax Period shall be calculated as being equal to the total Output Tax payable pursuant to this Decree-Law and which has been done in the Tax Period less the total Recoverable Tax by said Taxable Person over the same Tax Period.

Referencing norms: PayableTax