Tax Services – VAT

Tax Services - VAT Registration

PRIME CALIBRE provides all kind of TAX Services that implements in UAE.

  • Tax Agent Service
  • VAT Registration
  • VAT Deregistration in UAE
  • VAT Return Filing Service
  • VAT Consultants
  • Tax Audit
  • VAT Implementation
  • Excise Tax Registration
  • TAX Domicile | TAX Residency Certificate
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a) Tax Agent Service

Appointing a Tax Agent in the UAE is recommended for companies and other taxable persons. It will not be always possible for the companies to look after the issues on tax matters and resolve it with the concerned authority (FTA) by itself. It is necessary for companies to appoint an expert to handle tax matters. By appointing a Tax Agent in the UAE by any taxable person (company or individual), he can count the following benefits:

  • Some of the documents may have to be given in the Arabic language to the concerned authority. The tax agent will be an Arabic proficient professional and hence the taxable person need not bother if he doesn’t have records in Arabic.
  • All the documents and records are to be maintained for 5 years (in the case of Real Estate Companies for 15 years). Hence appointing a dedicated person – Tax Agent –will give more comfort for the taxable person on compliance requirements of the law in the long term.
  • Tax agent will be always updating himself on the latest changes in the law and hence the penalty on noncompliance with the new provisions of the law will be eliminated.
  • Appointing a Tax Agent or at least a Tax Consultant will help the taxable person to identify the right “Dos and Don’ts which will result in better tax planning.
  • Tax Agent can represent the taxable person in front of the Federal Tax Authority and hence if any assessment notice or notice for tax audit comes in future for the assessee, the experienced Tax Agent’s service will be crucial.

As per the article 14 of the federal law, no 7 of 2017 and article 10 on the executive regulations specifies the procedure for listing a Tax agent in the register and the rights and obligations of the tax agent before the authority and the taxable person. The procedure for registering tax agents is already opened. PRIME CALIBRE Group member is one of the registered tax agents in the UAE to serve the business community better, with TAX Agency Name as Emirates International Chartered Accountants Group Holding TAN 30003933 and Tax Agent Name as Mohamed Mostafa Mohamed Ahmed Aly Holding TAAN 20022476. Below is the screenshot from the official website of the FTA showing our name as the registered tax agent in the list.

As your tax agent, we will be responsible to provide all the information, documents, records and data to the Federal Tax Authority (FTA) if requested to submit on behalf of you. We will act on behalf of you with regard to your all tax affairs with the FTA as a tax agent.

As a tax agent our services include the following but not limited to it:

  • VAT Registration Service | VAT Group Registration Services
  • Preparing and submitting VAT Returns on behalf of you
  • To maintain relevant records related to tax transactions
  • Liaison with FTA on your tax-related matters
  • Represent you in front of FTA if any query or clarification required
  • Respond to the FTA on your behalf if Tax Audit | Tax Assessment is conducted
  • Arrange or prepare the documents for the FTA during the tax audit | tax assessment
  • To submit a request for reconsiderations on the decisions made by the FTA
  • To proceed with de-registration on your behalf if required

We provide Tax Advisory Services, VAT Implementation Services, VAT Return Filing, VAT Compliance Review, and TAX Consultancy Services and Tax Agent Services in the all Seven Emirates.

b) VAT Registration Service in the UAE

VAT Registration is mandatory for companies and individuals doing businesses in the UAE, having an annual turnover of more than AED 375,000/-. UAE is going to implement VAT with effect from 1st January 2018. All companies / individuals coming under above threshold limit (subject to the provisions of the relevant law) have to register for VAT on or before 31st December 2017.

Registration for VAT in the UAE is an online process which is accessible in the Federal Tax Authority’s online portal. Before proceeding for VAT registration, the applicant should consider various aspects such as, weather to register as voluntary option or mandatory option, weather to register as a Tax Group or a Standalone etc. To proceed with VAT Registration please click

Documents and information required for VAT Registration in the UAE:

Before applying for VAT Registration, below mentioned documents are required to be kept ready. The soft copies of the documents should also be uploaded along with the application.

  • Documents identifying the authorized signatory e.g. passport copy, Emirates ID
  • Trade license copy of the company
  • Other official documents authorizing the entity/individual to conduct activities within the UAE e.g. certificate of incorporation, articles of association, power of attorney etc.
  • Description of business activities
  • Turnover for the last 12 months in AED
  • Supporting document for 12-month sales
  • Expected turnover in next 30 days
  • Estimated value of imports for one year from each GCC countries
  • Estimated value of exports for one year to each GCC countries
  • Whether you expect to deal with GCC suppliers or customers
  • Supporting documents for customs registration in each Emirates if applicable.
  • Details of Bank Account

PRIME CALIBRE Group is the TAX Experts in UAE providing VAT Registration Service, VAT Consultancy Service, VAT Advisory Service and VAT Implementation Services in the UAE

c) VAT Deregistration in UAE

Who Has to Apply for VAT De-Registration in UAE?

VAT deregistration of TRN from the FTA is required in certain cases. Following are the scenarios when a VAT Registered person should go for De-Registration.

  1. If he stops making Taxable Supplies.
  2. If the value of the Taxable Supplies made over a period of (12) consecutive months is less than the Voluntary Registration Threshold ie, AED 187,500/ and he does not anticipate that they’ll cross the Voluntary registration threshold during the coming 30-days.

How to Apply for VAT Deregistration in UAE?

VAT Deregistration for VAT in the UAE is an online process which can be accessed through the Federal Tax Authority’s online portal. Before proceeding for VAT Deregistration, the applicant should consider various aspects such as turnover requirements or discontinuation of business etc.

The Registrant must apply to the Authority for de-registration in accordance with the cases mentioned above, within (20) business days of the occurrence of any of them.

The Authority shall accept a Registrant’s application for deregistration where the above two conditions are met.

If the registered person doesn’t deregister within the prescribed time period as per the law, it will attract penalty from the Authority.

Once the FTA confirms acceptance of your de-registration application form, you will be notified the message of “Deregistration Pre-Approval”. The status of your de-registration in the dashboard will be changed to ‘Pre-Approved’.

You shall also be required to submit a final tax return which will be generated by the system in the “VAT returns” section. You will receive an email and an SMS notification informing you of the status of the application and requesting you to complete the payment of the outstanding liabilities.

d) VAT Return Filing Service

VAT Returns Filing has to be done through online portal of the Federal Tax Authority (FTA) available under e-services. The form used for VAT return filing is called Form VAT 201. A taxable person is responsible to submit VAT return in the UAE in the prescribed format given by the FTA. Every taxable person is required to submit the VAT Return within 28 days from the end of each Tax period prescribed by the FTA. This must be in accordance with the provisions of the UAE VAT law. The taxable person is also liable to remit the amount of tax due to the FTA within the time frame specified by the UAE VAT Law; ie within 28 days from the end of each tax period.

How do we help you for filing your VAT Return – Form VAT201?

Our Tax professionals in PRIME CALIBRE Group can support you in the following areas:

  • We will visit your office on a periodical basis (weekly/monthly/Quarterly) to compile the information for filing the VAT Return. At the end of each VAT return period, we prepare the VAT return of behalf of your company in accordance with the provisions of UAE VAT law.
  • We ensure that the VAT returns are filed within the specified time in each tax period.
  • Proper guidance for the payment of Minimal Tax Liability as per the provisions of the UAE VAT Law will be advised.
  • Optimal Tax Planning for the company will be done.
  • We will be available to represent in front of the authority on behalf of you as and when required.

How the VAT returns – Form VAT201 – are filed?

VAT Returns are to be filed through online portal of the FTA. One has to access the VAT Return Form by login into the e-services of the FTA portal by using the respective user name and password. Our Tax Expert will help you fill the VAT return form with all relevant information within the due date prescribed by the authority.

What are the information to be provided in the VAT Return?

The VAT return discloses the Tax amount due (or refundable as the case may be) for a particular Tax Period. One has to disclose the total output tax payable as well as the input credit available against such Output separately. Excess of Output Tax over and above the Input Tax for a tax period is the amount of Tax Liability to be paid. The content of the VAT Return Form includes the following:

Output Tax:

  • Tax Liabilities under Standard Rated Supplies (5%) emirates wise.
  • Tax Liabilities on goods imported through customs.
  • Tax on goods imported on which tax liabilities are not created – if any.
  • Tax liability on import of services.
  • Tax refunds provided to tourists.

Input Tax:

  • Tax on Standard Rated purchases
  • Tax on Standard rated expenses.
  • Tax on import of goods
  • Tax on import of services

Tax amount disclosed under Output Tax over and above the Input Tax is the amount to be paid to the FTA for a particular tax period within the due date.

PRIME CALIBRE Group assures best VAT Return Filing Services across UAE

e) VAT Consultants in UAE

f) Tax Audit

What is TAX Audit in the UAE?

Tax Audit is an examination of liability of a taxable person by the Federal Tax Authority. Tax Audit is conducted by the authority to check whether the tax liability is paid within the due date and whether such liabilities are properly arrived as per the provisions of the relevant laws such as UAE VAT law, UAE Excise Tax law, etc.

What is our roles in Tax Audit?

The Tax Auditor may do the tax audit either by visiting the taxable persons’ location or by asking certain documents to submit to the authority for tax audit. It is the responsibility of a taxable person to comply with the requirements of the provisions of the tax laws. PRIME CALIBRE Group  as TAX experts guide and support the taxable persons in the UAE to comply the tax requirements so that the business will be ready to face tax audit at any time by the authority. Our review of documents, systems and procedures of a taxable person on compliance of Tax laws is known as Tax Compliance Review.

How we proceed with VAT Compliance Review?

  1. Accounting and operational software system review:Proper accounting software is mandatory in an organisation to ensure that it complies the UAE VAT law  which will result that there is no discrepancy during a tax audit by a tax auditor. We check whether the accounting software used in the company is capable of handling:
    1. Proper Tax Invoice
    2. Proper Tax Credit Note
    3. Proper Accounting on Reverse Charge (RCM while importing goods / services into the UAE)
    4. Calculation of Output Tax
    5. Recording of Input Tax
    1. Review of compliance of Output Tax: Review of calculation of Output Tax includes the following:
      1. Whether all taxable supplies at standard rated are charged at respective tax rate. (as of now 5%).
      2. To ensure that only eligible zero-rated supplies are charged as zero-rated and proper supporting documents are maintained.
      3. To ensure that out of scope supplies if any are accounted properly.
      4. To check whether the goods imported into the UAE through UAE customs are recorded under Reverse Charge Mechanism
      5. To reconcile the amount shown in FTA records as value of goods imported and the output liability on such imports with the records shown under the books of accounts.
      6. To check whether the services if any imported from outside the UAE are recorded under Reverse Charge Mechanism.
      7. To check whether only the eligible input credit are taken against such import of materials or goods under reverse charge mechanism.
      8. To check whether exempted supplies if any are recorded and reported properly.
    2. Review of compliance of Input Tax: Input tax claimed by the taxable person has to be properly reviewed to    ensure that no discrepancies are detected during the tax audit. We exercise verification such as:
      1. Whether only eligible input credits on purchases and expenses are claimed.
      2. In the case of mixed supplies (exempted and zero rated / standard rated) whether the input credit is calculated as per the formula provided under the law.
      3. Whether input credit on import of goods and services are calculated and claimed properly.
    3. Review of periodical VAT returns: Our tax experts will review the Vat return files to be submitted to the authority and make sure that:
      1. The entire output tax payable to the authority are recorded properly.
      2. Only eligible amount is claimed as input credit.
      3. The reporting of output tax under reverse charge are recorded properly.
      4. Zero rated supplies and exempted supplies are recorded separately.
      5. Additional reporting such as profit margin scheme, etc., are reported properly.
    4. Payment of Tax due amount: to check whether the due tax amount is paid to the tax authority before the due date periodically.

Summary: Tax audit is the verification from the part of the Federal Tax Authority . PRIME CALIBRE Group  as tax experts are available in all Emirates in the UAE to support and guide the entities to ensure that they comply the UAE VAT law, Excise tax law , for smooth functioning of a tax audit.

g) VAT Implementation

VAT is implemented in the UAE with effect from 1st January 2018. VAT (Value Added Tax) is an indirect tax which is charged at every level of supply of goods or services or both. Businesses need to take necessary steps for VAT implementation in UAE into their operations. PRIME CALIBRE Group offers support to businesses for VAT implementation in Dubai, Abu Dhabi as well as Sharjah and all other northern emirates.

Steps involved in VAT Implementation Services:

We believe that the businesses should be guided properly for VAT implementation in UAE to comply with UAE VAT law and develop a sustainable tax strategy. The procedure for effective VAT implementation is as follows:

Understand the business model:

The TAX experts/ VAT Experts visit your office to understand the business model for designing a VAT Implementation plan which suits for the UAE VAT Regulations for your business.

Training to the Management & Employees:

In this phase, we provide training on the concepts of VAT in the UAE & discuss about the business type & its issues on compliance to the UAE VAT Law. Provisions shall be made to train the employees from each department having implication on VAT.

Analyzing the impact of VAT on your business:

In order to have a better clarity and appraisal for the management and to streamline the operations of the company by complying with the UAE VAT requirements, we study the impact on business on working capital, costing and profitability.

Identifying a VAT team leader | VAT Implementation Project manager:

For shifting the transactions into UAE VAT compliance and to function smoothly and in a timely manner, we will select a responsible person/team from the company to be the head of the VAT Implementation project called VAT Implementation Project Manager.

Registration for VAT:

As part of VAT implementation, to comply with the law of the land with respect to VAT (UAE VAT Law), we advise regarding the procedural formalities and the date by which registration has to be made, considering whether the company got any exemption in this respect or not, whether the group registration or standalone is more apt etc.

Accounting systems under VAT

The present accounting systems will be scrutinized. Proper classification/ grouping with appropriate chart of accounts suitable for VAT regime will be suggested. Necessary guidelines will be given to the accounts team for preparing the first VAT return to the Federal Tax Authority (FTA).

Invoicing under VAT

The requirements of VAT invoicing (and issuance of credit note) under the UAE VAT Law will be implemented. Proper guidance will be given to the IT persons and proper training to the Accounts and other departments connected to sales will be given.

IT Migration

In order to incorporate the changes in the billing, accounting and other administrative procedures to comply UAE VAT formalities, necessary guidance or information required will be communicated to the IT team/software personnel either directly or through VAT Implementation Project Manager.

Filing of Return VAT Return

The support for preparing and filing of the first VAT return by taking the correct input tax credit against the total VAT liability with guidance on planning/better timing of cash flows.

h) Excise Tax Registration Service in the UAE

When to register for Excise Tax in the UAE?

The Registration for Excise Tax in the UAE has started from 17th September 2017.  All Taxable entities are entitled to register for Excise tax through the FTA’s online portal. The Excise Tax Federal Decree-Law No. (7) of 2017 in the UAE shall be effective from 1st October 2017. Hence the registration has to be done on or before 30th September 2017.

 Which are the goods subject to the Excise Tax in the UAE?

Who should register for Excise Tax in the UAE?

The below-mentioned groups will now have to register for Excise Tax in the UAE

  • Producers of Excise goods.
  • Importers of Excise goods.
  • Stockpilers of Excise goods.
  • Warehouse keepers responsible for excise goods.

What are the information and documents to be given while registering for Excise Tax?

An applicant while registering for Excise Tax should provide following: 

  • Details of the applicant (name / legal type / other legal details)
  • Contact Details
  • Banking information
  • Business Activity & related information
  • Customs Registration details
  • Declaration 

Businesses are required to have the legal documents relating to the Entity.

For example:

  • Trade License
  • Certificate of Incorporation (if you have)
  • Articles of Association
  • Partnership Agreement
  • Document of Ownership
  • Emirates ID etc
  • Customs Registration Document or Customs Number
  • Power of Attorney if applicable

How can we support you?

PRIME CALIBRE Group are the TAX Experts providing VAT Consultancy, VAT Advisory and VAT Implementation Services in the UAE. We do support and guide the business community to register for Excise Tax in the UAE as well as advisory service on the compliance of UAE Excise Law

  1. Tax Residency Certificate in UAE

What is a Tax Residency or Tax Domicile Certificate (TDC)?

Tax Residency (Tax Domicile) Certificate is issued by the International Financial Relations and Organizations Department (IFROD) of the Ministry of Finance (MOF), the United Arab Emirates (UAE) for eligible government entities, companies, and individuals to avoid double taxation of income earned outside UAE.

What is Double Taxation and how can it be avoided?

When a taxpayer is imposed by similar taxes in two countries on the same income and which harmfully affects the exchange of goods, services and capital and technology transfer and trade across the border, it is called double taxation.

The double taxation can be avoided if the country from which the taxpayer earns the income (source country) has signed Double Taxation Avoidance Agreement (DTAA) with the country in which the taxpayer is a resident (residence country).

The United Arab Emirates has concluded 115 Double Taxation Avoidance Agreements (DTAA) to most of its trade partners across the world.

What is the relevance of the Tax Residency (Tax Domicile) Certificate (TDC)?

 To avoid double taxation by taking the advantage of Double Taxation Avoidance Agreement, eligible government entities, companies and individuals should be issued tax Residency (Tax Domicile )Certificate from the Ministry of Finance (MoF) of the UAE government.

Who are eligible to apply for Tax Residency (Tax Domicile) Certificate?

  • Individuals: He/she should be a resident in the state for at least 183 days.
  • Companies: The company has been operating in the UAE for at least one year.

What are the documents to be submitted along with the application?

  • For individuals the following documents are required to be submitted:
  1. Passport Copy
  2. Valid Residence Copy (Emirates ID)
  3. Certified Tenancy Contract / Title Deed.
  4. Certified bank statement for at least 6 months (for the year for which TDC is required)
  5. Source of Income/Salary Certificate.
  6. Immigration Report of residency (Exit & Entry report)
  • Companies are required to submit the following documents:
  1. Valid Trade License.
  2. Certified Articles of Association, Certificate of Incorporation and/or Memorandum of association.
  3. Copy of the company owners/partners/ directors ID. (Emirates ID)
  4. Copy of the company owners/partners/directors’ passport.
  5. Copy of the company owners/partners/ directors Residential Visa.
  6. Certified copy of the audited financial accounts and audit report.
  7. Certified bank statement for at least 6 months (for the year for which TDC is required)
  8. Certified Tenancy Contract / Title Deed.
  9. Tax forms (if any) from the country in which the certificate is to be submitted.

For how long is the Tax Residency or Tax Domicile Certificate (TDC) valid?

The certificate is valid for a period of one year from the date of issue

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VAT Consultants in UAE shall be provided to the clients with respect to:

  • The provisions of Federal Decree Law No. (8) of 2017
  • VAT Executive Regulation (Cabinet Decision No. 52 of 2017)

What does VAT Consultant in UAE at PRIME CALIBRE Group provide?

  1. Timely, precise & cost-effective support / VAT advisory services from the VAT Expert for the queries or issues confronted by the businesses.
  2. VAT impact analysis.
  3. Formulating solutions and preparing for recommendations designed to provide advice on taxation for clients.
  4. VAT Consultant Service through meetings and discussions.
  5. Advisory Service on call.
  6. Queries or clarifications raised through telephone / email will be answered or advised through telephone / email itself.
  7. VAT Consultants service with personal visit to the client office.
  8. Handling industry specific issues with precise guidance to comply with the UAE VAT law.
  9. Advisory Services with regard to Customs clearance as well as designated zone related issues.

Why is “VAT Consultant Services” important in the UAE?

UAE has entered into the world of Taxes very recently. While Excise Tax was introduced with effect from 1st October 2017, Value Added Tax (VAT) has just taken its course from 1st January 2018. The rate of Excise tax for carbonated drinks is applicable at 50% and it 100% applicable for tobacco and energy drinks. But, at the same time the VAT rate is applicable at just a minimal rate of 5%, which is the lowest tax rate among other parts of the world.

The UAE businesses are facing quiet a number of challenges while implementing VAT in their business stream to ensure that they are VAT compliant. As VAT is a newly adopted concept in the region, it requires qualified and experienced Tax professionals’ advise to support the businesses especially, while complying in the initial stages of this transition. PRIME CALIBRE Group provides experienced chartered accountants as their tax advisers. Tax Experts have relevant industry specific experience in taxation complying with international standards.

Why choose PRIME CALIBRE Group for VAT Consultant Services?

  1. PRIME CALIBRE Group provides qualified Chartered Accountants with exceptional professional experience in diverse industries from different countries with international tax experience.
  2. We assist the clients efficiently to manage their VAT transactions by complying with VAT laws and advising on transactions. The TAX Experts ensure that the businesses comply with the rules and regulations so that there are no overpayments made and Input Credit is taken correctly on time. Our TAX Advisory Services is designed to comply with your business needs to cater you our best advisory services in the UAE.

We provide VAT (Value added Tax) Advisory Services in Dubai, Abu Dhabi, Sharjah, Ajman, Fujairah, Ras Al Khaimah & Umm Al Quwain providing clients with a wide range of TAX Services in UAE with accordance to the client’s business needs. VAT Experts at PRIME CALIBRE Group are committed to provide the best VAT Advisory Service in the UAE to the clients in compliance with the rules and regulations of VAT in the UAE having their international experience in Taxation. The Tax Team at PRIME CALIBRE Group are professionally equipped with relevant industry experience from different ends of the globe.

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