Value Added Tax implementation in United Arab Emirates

The Federal Tax Authority (FTA) is the government entity responsible for the collection and management of federal taxes, was established in 2016 by the President of the UAE, His Highness Sheikh Khalifa Bin Zayed Al Nahyan, via Emiri Decree 13 of 2016.

Value Added Tax (VAT) was introduced in the UAE on 1 January 2018. The rate of VAT is 5 percent.

Al Markaz Al Arabi Tax Consulting (AATC) is a registered tax agent of the FTA. We are authorized to represent businesses and companies before the FTA. We will act as your tax agent to handle all tax affairs with the FTA.

Tax agent is Any Person registered with the Authority in the Register, who is appointed on behalf of another Person to represent him before the Authority and assist him in the fulfilment of his Tax obligations and the exercise of his associated tax rights. (Federal Law No. 7-of-2017 on Tax Procedure)