Q: Hi, We are a third party portal acting as a broker. We are selling products in the UAE on behalf of retailers. However, we invoice end users including the VAT. Our model is based on commission which means that X% amount of net amount will be retained and the remaining will be transferred to retailers. How to handle this legally between us and the retailers: 1. Do we apply VAT? How do we transfer to retailers as we cannot invoice them? 2. Can we claim back the VAT as the initial retailers have paid VAT on products already? Thank you

Q: We are purchasing some taxable material from the UAE, and our main contractor agrees to pay this material cost on behalf of us. So, in which name should the supplier issue the Invoice, the name of our main contractor or our name? And also please clarify Input Tax Claim method.

Q: Dear Mr Elnaggar, Please, I have just created a company in Ajman Free Zone and I have enrolled for VAT, but it got rejected because I didn't reach the mandatory threshold of AED 187000 and I have to provide evidence. So, my question is how can I invoice my customer if I don't have VAT number yet? Also, how can I recover the VAT that I m paying to my supplier? Thanks in advance

Q: Dear Sir/Madam, I am using the services of a car lift "A" company, and the services they provide are not okay. The van is overloaded, with some passengers already standing up. So, I decided to transfer to another car lift "B" company. Now, they're not allowing me to do so because they say, as per the agreement with the other car lift company, they agreed not to provide service to passengers from car lift A, and vice versa. What about passengers' rights to choose which company they want the service from?

Q: Hi, I need to know: 1. In a car rental scenario, do we need to pay VAT when selling the car? 2. In a trading business where a company holds cars, do we need to pay VAT when selling them? Thanks!

Q: What is VAT treatment for used mobile phones purchased and sold to individual customers? The company is VAT-registered.

Q: My labor implementation case is currently in progress. Despite taking several steps, such as inquiring about the bank account and blocking the traffic file, my employer has not responded and disregarded the court's decision. As a result, I requested a travel ban, and the court accepted my request. Now, the employer is actively working to lift the travel ban. He has submitted six requests to the court for its cancellation, arguing that he is a local, the company is an LLC, and he comes from a reputed family. He also stated that the highest court had declared the travel ban to be a violation of human rights and that the non-payment was due to the company’s financial losses, not the manager’s fault. However, the court rejected his request. The employer has now filed a grievance with the Execution Circuit for the Court Head. Could you advise me if there is anything I need to do? Should I just patiently wait to see how the court proceeds with the case against the company manager?

هذه هي المقالة الأولى في سلسلة المقالات التي كتبها المؤلف لإعطاء القراء نظرة أفضل حول أساليب حوكمة الشركات في ضوء مبادئ أفضل الممارسات والنظام القانوني الإماراتي من خلال اقتراحات مبتكرة لتطبيقها في مؤسستك. ستكون السلسلة التالية حول الإطار التنظيمي الإماراتي لحوكمة الشركات.

تأتي هذه المقالة ملخصاً موجزاً لإجراءات المنازعات الضريبية في دولة الإمارات العربية المتحدة على النحو الذي رسمها المرسوم بقانون اتحادي رقم 28 لسنة 2022 بشأن قانون الإجراءات الضريبية الاتحادي.

This article focuses on the new safe manning guidelines for marine vessels. Dubai has long been recognized as a global hub for trade and commerce, with its maritime sector playing a crucial role in facilitating the city’s economic growth. To maintain high standards of maritime safety and ensure efficient navigation, the Dubai Maritime Authority (DMA) regularly updates its regulations.

Before shipping their online purchases, UAE Tourists can now apply easily for VAT refunds through e-commerce platforms that are registered with the Federal Tax Authority (FTA). To confirm their eligibility at the time of purchase, they can simply provide the specifics of their travel documents and pertinent personal information.

The Federal Decree Law on Value Added Tax (VAT Decree-Law), outlines the tax scope, rate, responsibility for tax, supply of goods and services in all cases, including supply in special cases, supply of more than one component, supply via agent, supply by government entities and cases of deemed supply.