The right VAT treatment, before you invoice.

Transactions we advise on most

• Exports and international services: when zero rating applies, the evidence required and the traps when goods are delivered locally to a foreign customer
• Imports and reverse charge: services from abroad, goods cleared under another party's TRN, and customs value differences
• Designated zones: which free zones qualify, when a supply within or from a designated zone is out of scope and when it is not
• Real estate: first supply of residential property, commercial leases, bare land, mixed use buildings and the capital assets scheme
• Mixed and composite supplies: bundles that combine standard, zero rated and exempt elements
• Agency, disbursements and recharges: when a cost passed to a client carries VAT and when it does not
• Intra group and management fees: pricing and VAT treatment between related entities, and the interaction with corporate tax transfer pricing
• E-commerce and marketplaces: place of supply, marketplace liability and cross border digital services
• Business sales and restructuring: transfer of a going concern, asset sales and deregistration

General consulting on VAT

• General VAT consulting for day to day questions
• Tax invoice formatting and other preparatory work
• Advice on procedural changes the business needs to adopt

Timely consulting saves effort by identifying early the resources, working capital, IT support and procedural changes VAT requires. Our consultants help you build a VAT plan that fits your business.

What you receive

A written opinion setting out the facts, the applicable articles of the VAT Decree Law and Executive Regulations, relevant FTA public clarifications, our conclusion and the practical steps: invoice wording, evidence to keep and how to report the transaction on the return. For significant or uncertain positions we can prepare and submit a clarification request to the FTA.

Contract review

We review draft contracts for VAT clauses: whether the price is inclusive or exclusive, who bears VAT on retention and variations, how the reverse charge is documented and what happens if the treatment changes. This is most valuable in construction, long term service agreements and property.

For ongoing questions many clients prefer a retainer through our VAT consultant in Abu Dhabi service.