UAE VAT Policy Template

What's inside

• Roles and responsibilities across tax, controlling, AP, AR and HR
• Single composite supply — the Article 4(6) test and an assessment form
• Export of services — the 30-day "outside the State" evidence checklist
• Cash-payment input-tax block, with an ERP control to sit on the threshold
• Supplier and supply verification under FTA Decision 13 — identity, place of business, risk indicators, and the AED 10,000 / 100,000 / 375,000 tiers
• The verification responsibility matrix Decision 13 requires: who implements, reviews and supervises
• Employee benefits and accommodation — mapping each to its legal basis
• Profit margin scheme — what now sits inside "purchase price"
• Apportionment: classification, standard method, and the charities method
• Capital Asset Scheme register and the AED 5,000,000 threshold
• Compliance calendar, retention periods, and six working annexes

Written in English. It is drafted for adoption and for the Federal Tax Authority, so we publish one authoritative language rather than a translation that could be filed by mistake. Two dates are built in: most provisions apply from 1 October 2026, while the apportionment section applies from the first tax year commencing after 1 October 2027.