VAT ComplianceUnited Arab Emirates
UAE VAT Exempt Supplies
Categories of supplies not subject to VAT in UAE — healthcare education financial services
UAE VAT exempt supplies are specific categories of goods and services — listed in Article 46 of the VAT Executive Regulations — that are not subject to VAT, meaning no output VAT is charged and the supplier cannot recover related input VAT.
Related terms
Browse all →UAE Input Tax Credit
VAT ComplianceRight to recover VAT paid on business purchases against VAT collected on sales
UAE VAT Audit
VAT ComplianceFTA examination of a business's VAT records — triggers documentation requirements
UAE VAT Late Payment Penalty
VAT ComplianceFinancial penalties imposed by FTA for late VAT payment or non-compliance
UAE VAT Return Filing
VAT ComplianceQuarterly or monthly submission of VAT declaration to FTA via EmaraTax portal
Need to comply with UAE VAT Exempt Supplies?
Talk to our compliance team — we’ll show you exactly how Complyance handles it.
