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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 12
Country: 🇦🇪 UAE
Location: Part 3 - Supply › Chapter 2 - Deemed Supply
Order: 12

Article 12 - Exceptions from the Deemed Supply

Part 3: Supply

Part 3: Supply

Chapter 2 - Deemed Supply

Article 12 - Exceptions from the Deemed Supply

The supply shall not be regarded as deemed supply in the following cases:

  1. If the amount of the input tax for the related goods and services is not refunded.

  2. If the supply is an exempted supply.

  3. If the refunded input tax on the goods and services is adjusted in accordance with the Capital Assets Scheme.

  4. If the value of the supply of goods, for each recipient during the period of twelve months, does not exceed the amount determined by the Executive Regulations of this Decree-Law and the supply is intended to use such goods as samples or commercial gifts.

  5. If the total output tax payable for all the deemed supplies per person for the period of twelve months is less than the amount specified by the Executive Regulations of this Decree-Law.