![UAE VAT: Levy, Date of Supply and Place of Supply Rules](https://fintedu.com/pluginfile.php/2343/course/summary/Facebook_Ad_Flambee_copy_copy_copy_copy_%20%281%29.jpg)
This module aims to provide a comprehensive understanding of the UAE Value Added Tax (VAT) laws, focusing on key articles and scenarios related to the date, place and supply of goods and services, as well as special cases, exceptions, and import regulations.
Module Outline:
1. Introduction to UAE VAT Law and Levy
- Overview of VAT legislation in the UAE.
- Importance of understanding VAT for businesses and consumers.
2. Article (5) - Supply of Goods
- Definition of supply of goods as per UAE VAT law.
- Criteria for considering a supply of goods, including transfer of ownership and contracts.
3. Article (6) - Supply of Services
- Differentiating between supply of goods and supply of services.
- Examples and implications of supply of services under VAT law.
4. Article (3) - Supply of Services
- Detailed exploration of what constitutes a supply of services.
- Examples of services that fall under this category.
5. Article (7) - Supply in Special Cases
- Exceptions to supply rules, including vouchers, business transfers, and other specified cases.
6. Article (4) - Supply of More Than One Component
- Understanding composite supplies versus multiple supplies.
- Criteria for determining single composite supplies.
7. Article (9) - Supply via Agent
- Exploring supply scenarios involving agents acting on behalf of principals.
8. Article (10) - Supply by Government Entities
- Conditions under which government entities are considered to be making supplies.
9. Article (11) - The Cases of Deemed Supply
- Defining deemed supply situations and their implications.
- Exceptions to deemed supply cases.
10. Article (12) - Exceptions for Deemed Supply
- Detailed examination of exceptions to deemed supply situations.
11. Article (49) - Import of Concerned Goods
- Overview of VAT implications on imported goods in the UAE.
12. Place of Supply Determination
- Destination for supply of goods
13. Date of Supply Considerations
14. Transitional Rules
15. Place of supply of Services
- UAE
- Rest of World
- Non Implementing State of GCC
- Non Registered Recipient in Implementing State of GCC
16. Public Clarifications
- Overview of public clarifications issued by tax authorities.
- Detailed exploration of :
17. Case Studies and Practical Applications
- Real-world case studies to :
- Apply VAT levy,
- Place of supply,
- Date of supply,
- Transitional rules concepts.
This module will combine theoretical knowledge with practical examples and case studies to enhance understanding and application of UAE VAT laws in real-world scenarios.
ABOUT THE TRAINERS
![JAI PRAKASH AGARWAL](https://fintedu.com/pluginfile.php/2343/course/summary/Screenshot%202024-04-18%20163531.png)
CA. Jai Prakash Agarwal
CA. Jai Prakash Agarwal is a rank holder Chartered Accountant from India with 19+ years of experience across industry, ranging From Consultancy, Technology, Telecommunication, Manufacturing, And Healthcare. He Is A Managing Partner At Smart Infopark And RHMC Management Consultants and sits on the board of Dubai Chapter Of The Institute Of Chartered Accountants Of India (ICAI). He Is also tax and compliance faculty at ICAI.
![Rajiv Hira](https://fintedu.com/pluginfile.php/2343/course/summary/Rajiv%20Hira.png)
CA. Rajiv Hira
A practicing Chartered Accountant, with an experience of leading roles in private and multinational financial institutions for over 20 years. Extensive expertise in strategic and tax advisory, ERM (Enterprise Risk Management) implementation, process design - review across credit risk & operational risk, audit function, regulatory engagement, Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF). Experience of working in Asia, Africa & Middle East.