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What VAT involves
Tax collected on every supply and paid over each period: who it reaches, where the rules sit, how long the authority can look back, and the six steps.
2 min
Registering for VAT
The 375,000 dirham test, the 30-day window, voluntary registration at 187,500 and its lock-in, tax groups, deregistration, and keeping your registration data current.
2 min
The tax invoice
Fourteen days to issue, what it must carry, full or simplified, the exchange rate, electronic invoicing, the credit note, and the penalty per missing invoice.
2 min
Standard, zero and exempt
Three treatments and what separates them: the zero-rated list, the 90-day export evidence rule, the exempt list, and why exempt costs you input tax.
2 min
Imports and the reverse charge
How tax on imported goods and services is accounted for through the return, the papers to keep, the unregistered importer, agents, designated zones, and the 50 percent penalty.
2 min
Recovering input tax
The conditions for recovery, what is blocked, the six-month payment rule, apportionment and the annual wash-up, capital assets, and bad debt relief.
2 min
The return and the payment
What the return declares, the 28th-day deadline, the late filing and late payment penalties, correcting an error, and what happens to excess tax.
2 min
VAT records and the audit window
The records VAT law names, the TRN on everything, the 15-year rule for property, the audit and assessment window, Arabic on request, and the penalty for missing records.
2 min