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VAT, explained
The conditions for recovery, what is blocked, the six-month payment rule, apportionment and the annual wash-up, capital assets, and bad debt relief.
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.
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.
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.
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.