阿联酋财政部详解“增值税”

迪拜中文网

阿通社消息，据阿联酋财政部3月21日举行阿联酋增值税宣传活动时对外宣布，阿联酋增值税从2018年1月1日起实施，征收项目豁免卫生保健、 教育、本地运输、 住宅房地产（包括住宅房产的长期租赁）等100多项必需品。

增值税登记标准将按年收入超过375,000迪拉姆起，作为应当缴纳增值税范围。如果纳税人的收入或支出高于187,500或高达375,000迪拉姆应有自愿选择登记增值税。

增值税登记时间从2017年第三季度开始。应纳税人不得抵免海关关税的进项税（增值税应超过进口商支付的定制税）。海关关税应构成应征收增值税的货物成本的一部分。

应税人员应包括阿联酋境内或阿联酋境外或海合会国家的人员。供应地规则适用于增值税适用性检验

货物征税规则
供应货物的地点应视为增值税纳税人。 （即如果货物从阿联酋或海合会国家出口，则不得对此类货物征收增值税。）

服务型企业
服务型企业的地点也在应征增值税的范围内。
进口商以逆向征收机制购买进口货物应当征收增值税，如果货物重新出口，可以申报进项税额。 （即货物进口时，进口商必须代表供应商向增值税当局缴纳增值税。）

使用进项税收抵免的条件
     - 供应者必须是应征纳税人（即最终消费者不能要求增值税退税）
     - 税收应正确收取。
     - 供应商的收货人必须提供所支付增值税的凭证（即采购发票）。
     - 收到的货物和服务是用于进一步应征税的用品（即仅进行进一步销售的业务有权收回增值税）
     - 增值税进项税抵免只能由收款人在6个月内支付或打算支付的金额进行索赔。

在阿联酋购买商品的游客不能退还增值税。

金，银，白金等（纯度99％）以及投资产品均为0％增值税。（但黄金，银或铂金或珠宝首饰表格须缴纳5％的增值税）

免税区适用增值税应在以后明确说明。
金融服务的增值税以及银行提供的增值税应在以后明确说明。
增值税退税报告应在阿联酋每季度提交。
增值税退税应报告可在线提交，但必须是用阿拉伯文提交。
增值税发票记录应保存5年。

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VAT in UAE

1) VAT in UAE is to be implemented from 1st January 2018

2) The following items are going to be exempted from the ambit of VAT

     -  Healthcare
     -  Education
     -  Local Transport
     -  Residential Real Estate, including long term leases on residential properties
     -  100 other Essential items

3) Registration Criteria for VAT

     -  Taxable person having revenue of more than AED 375,000 in year shall be liable to register for VAT.
     -  If a taxable person having revenue or expenditure above AED 187,500 upto AED 375,000 shall have the voluntary option to register for VAT.
     -  VAT Registrations shall begin in Third Quarter of 2017.

4) There shall be no Input Tax Credit available on the Custom Duty paid by taxable person, (i.e. VAT Shall be payable over and above the Custom Duty paid by the importer of goods).
     Custom Duty shall form a part of the Cost of Goods on which the VAT shall be levied.

5) Taxable Person shall include persons located within UAE or outside UAE or GCC.

6) The rules of Place of Supply shall be applied for test of applicability of VAT

     -  For Goods
        Location of the Goods where the supply takes place shall be considered for VAT. (i.e. if the goods are being exported outside UAE or GCC then VAT shall not be levied on such goods.)

     -  For Services
        Location of Service Provider shall be considered for applicability of VAT.

7) Import of Goods shall be charged VAT upon the purchase by the importer under reverse charge mechanism and can claim input tax credit if the goods are re-exported. (i.e. if the Goods are imported, the importer will have to pay the VAT on behalf of the supplier to the VAT authorities.)

8) Conditions for availing the input tax credit

    -  Recipient of Supply must be a taxable person (i.e. end consumer cannot claim VAT refund or credit)
    -  Tax should be charged correctly.
    -  The recipient of the supply must supply the documentary evidence (i.e. Purchase Invoice) of the VAT paid.
    -  The goods and services received are for making further taxable supplies (i.e. only business which make further sale shall be entitled to reclaim credit on VAT Paid)
    -  VAT input tax credit can be claimed only on the amount paid or intended to be paid in 6 months by the recipient.

9) It is unlikely that a VAT refund shall be made to Tourists purchasing goods in UAE.

10) Gold, Silver. Platinum etc (of 99% purity) as well as investments shall be subject to 0% VAT.
       (However Gold, SIlver or Platinum or Diamond in Jewellery form shall be subject to 5% VAT)

11) VAT applicability on freezones shall be clarified at a later date.

12) VAT on financial services and services provided by Banks shall be clarified at a later date.
13) VAT Returns shall be filed on a quarterly basis in UAE.

14) VAT returns shall be filed online and shall be filed in Arabic.

15) Record of VAT invoices shall be maintained for a period of 5 years.

source: Multiplier Event for awareness of VAT in UAE, held by MInistry of Finance on 21st March 2017.