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VAT Guide on Charities (Updated Guide VATGCH1)

This April the Federal Tax Authority of the UAE (herein the FTA) issued an updated version of the VAT Guide on Charities.

What's new?

As it is highlighted in the new section of the Guide «Updates and amendments», the document includes:

  • New sections 1.1.4 «Status of guidance and 1.1.5 dealing with tax procedures»
  • Rephrased section 2.1.5 «Deemed supplies»
  • Detailed section 2.2 «Designated charities to include criteria for applying to be recognized as designated charity»
  • Rephrased section 3.1 «Overview»
  • Rephrased section 3.2 «VAT recovery by charities which are not designated charities»
  • Rephrased section 3.3 «VAT Recovery by designated charities»
  • Updated section 4 to include the latest Cabinet Decisions relating to designated charities.

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