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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 2
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Part 2 - Scope and Rate of the Tax
Order: 2

Article 2 - Scope of the Tax

Part 2: Scope of the Tax and Rate of the Tax

Part 2: Scope of the Tax and Rate of the Tax

Article 2 - Scope of the Tax

The Tax shall be levied on:

  1. Every taxable supply and deemed supply carried out by the taxable person.

  2. Importation of the relevant goods except for what is specified by the Executive Regulations of this Decree-Law.