YAS ACCOUNT – UAE VAT Guide 2025 and FAQ for Businesses

A standard rate of 5% applies to most goods and services.
Certain supplies are zero‑rated (0%) or exempt, as defined under Federal Decree‑Law No. (8) of 2017 and its Executive Regulations.

VAT is a general consumption tax and applies to most transactions unless specifically exempted.
YAS ACCOUNT services (accounting systems, e‑invoicing, and tax services) are subject to 5% VAT where applicable.

Registration is mandatory if taxable supplies/imports over a 12‑month period exceed:
• Mandatory threshold: AED 375,000.
• Voluntary registration is available from AED 187,500.
Registration is completed via the FTA e‑services portal.

VAT‑registered businesses must:
Issue valid tax invoices, charge VAT on taxable supplies, maintain proper records, and file periodic VAT returns via the FTA portal, while reclaiming input VAT on business‑related purchases.

For a valid tax invoice, include:
Supplier name and address, TRN, issue date, supply description, VAT amount and total, plus any other requirements under the Regulations.

Under Cabinet Decision No. (59) of 2017, designated zones are subject to special VAT rules and imports into such zones may not attract VAT.
YAS ACCOUNT services provided in free zones are taxable depending on the nature of the service.

On imports, VAT is typically calculated on the CIF value (goods + insurance + freight) plus customs duty or excise (if any), then 5% is applied.
Registered businesses may settle import VAT in the VAT return or via designated forms.

To automate compliance in YAS ACCOUNT:
go to Settings > Tax Profile, enter your TRN and attach the registration certificate.
The platform supports UAE e‑invoicing and auto‑generation of tax invoices.

• Legal entity: YAS ACCOUNT L.L.C‑FZ
• Address: 202 Town Square, Al Mamzar, Dubai, UAE
• Email: vat@yasaccount.com
• Website: yasaccount.com